SCHEDULE 5 Enforcement
Social Security Contributions (Transfer of Functions, etc) Act 1999 (1999 c 2) | Legislation

SCHEDULE 5 Enforcement

Section 5

1

.Ìý.Ìý.

2

.Ìý.Ìý.

3

.Ìý.Ìý.

4

(1)     Section 111 of the Social Security Administration Act 1992 (delay, obstruction etc of inspector) is amended as follows.

(2)     In subsection (1)—

(a)     in paragraph (a), after “this Act†there is inserted “other than an Inland Revenue powerâ€, and

(b)     in paragraph (b), after “this Act†there is inserted “otherwise than in the exercise of an Inland Revenue powerâ€.

(3)     After subsection (2) there is inserted—

“(3)     In subsection (1) “Inland Revenue power†means any power conferred on an officer of the Inland Revenue by section 110ZA above or by virtue of section 110(5) above.

(4)     Where by virtue of section 110(5) above any power conferred by section 110 above is exercised by an officer of the Inland Revenue, section 98 of the Taxes Management Act 1970 shall apply as if the reference in that section

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

The tort of deceit

The tort of deceitDeceit—what is it?A deceit occurs when a misrepresentation is made with the express intention of defrauding a party, subsequently causing loss to that party.The elements of a claim in deceit are:•a clear false representation of fact or law•fraud by the maker, in the sense that they

LEXISNEXIS

Voluntary manslaughter

Voluntary manslaughterVoluntary manslaughterVoluntary manslaughter consists of those killings which would be murder (because the accused has the relevant mental element for murder) but which are reduced to manslaughter because of one of the three special defences (loss of control, diminished

LEXISNEXIS

Medco

MedcoSTOP PRESS: A new RTA small claims protocol for whiplash claims comes into effect for accidents occurring on or after 31 May 2021. The small claims track limit for personal injury claims arising from an RTA is increased to £5000 in respect of general damages for pain, suffering and loss of

LEXISNEXIS

Carriage of goods by sea—the Hague-Visby Rules

Carriage of goods by sea—the Hague-Visby RulesThis Practice Note explains the Hague-Visby Rules (the Rules) which are an international convention enacted into English law by the Carriage of Goods by Sea Act 1971 (CGSA 1971) whose purpose is to regulate some of the most important rights and