Statute
Section 119 — Social Security Administration Act 1992: Recovery of unpaid contributions on prosecution
Text of the provision Official document
Recovery of unpaid contributions on prosecution 119 1 Where—
a a person has been convicted of any offence under section 114(1) above of failing to pay a contribution at or within the time prescribed for the purpose;
and b the contribution remains unpaid at the date of the conviction, he shall be liable to pay to the Inland Revenue a sum equal to the amount which he failed to pay. 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Official source: legislation.gov.uk
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