Social Security Administration Act 1992

Recovery of expenditure on income support: additional amounts and transfer of orders

107

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Reduction of expenditure on income support: certain maintenance orders to be enforceable by the Secretary of State

108

• (1) This section applies where—

• (a) a person (“the claimant”) who is the parent of one or more children is in receipt of income support or universal credit either in respect of those children or in respect of both himself and those children; and

• (b) there is in force a maintenance order made against the other parent (“the liable person”)—

• (i) in favour of the claimant or one or more of the children, or

• (ii) in favour of some other person for the benefit of the claimant or one or more of the children;

and in this section “the primary recipient” means the person in whose favour that maintenance order was made.

• (2) If, in a case where this section applies, the liable person fails to comply with any of the terms of the maintenance order—

• (a) the Secretary of State may bring any proceedings or take any other steps to enforce the order that could have been brought or taken by or on behalf of the primary recipient; and

• (b) any court before which proceedings are brought by the Secretary of State by virtue of paragraph (a) above shall have the same powers in connection with those proceedings as it would have had if they had been brought by the primary recipient.

• (3) The Secretary of State's powers under this section are exercisable at his discretion and whether or not the primary recipient or any other person consents to their exercise; but any sums recovered by virtue of this section shall be payable to or for the primary recipient, as if the proceedings or steps in question had been brought or taken by him or on his behalf.

• (4) The powers conferred on the Secretary of State by subsection (2)(a) above include power—

• (a) to apply for the registration of the maintenance order under—

• (i) section 17 of the Maintenance Orders Act 1950; or

• (ii) section 2 of the Maintenance Orders Act 1958; ... ...

• (iii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (iv) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (aa) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...

• (ab) to apply for recognition and enforcement of the maintenance order under the Convention on the International Recovery of Child Support and other forms of Family Maintenance done at The Hague on 23rd November 2007, to the extent permitted by Article 36 of that Convention; and

• (b) to make an application under section 2 of the Maintenance Orders (Reciprocal Enforcement) Act 1972 (application for enforcement in reciprocating country).

• (5) Where this section applies, the prescribed person shall in prescribed circumstances give the Secretary of State notice of any application—

• (a) to alter, vary, suspend, discharge, revoke, revive or enforce the maintenance order in question; or

• (b) to remit arrears under that maintenance order; and the Secretary of State shall be entitled to appear and be heard on the application.

• (6) Where, by virtue of this section, the Secretary of State commences any proceedings to enforce a maintenance order, he shall, in relation to those proceedings, be treated for the purposes of any enactment or instrument relating to maintenance orders as if he were a person entitled to payment under the maintenance order in question (but shall not thereby become entitled to any such payment).

• (7) Where, in any proceedings under this section in England and Wales, the court makes an order for the whole or any part of the arrears due under the maintenance order in question to be paid as a lump sum, the Secretary of State shall inform the Lord Chancellor of the amount of that lump sum if he knows—

• (a) that the primary recipient either—

• (i) received legal aid under the Legal Aid Act 1974 in connection with the proceedings in which the maintenance order was made, or

• (ii) was an assisted party, within the meaning of the Legal Aid Act 1988, in those proceedings; or

• (iii) received services funded by the Legal Services Commission as part of the Community Legal Service; or

• (iv) was provided with civil legal services (within the meaning of Part 1 of the Legal Aid, Sentencing and Punishment of Offenders Act 2012) under arrangements made for the purposes of that Part of that Act; and

• (b) that a sum remains unpaid on account of the contribution required of the primary recipient—

• (i) under section 9 of the Legal Aid Act 1974 in respect of those proceedings, or

• (ii) under section 16 of the Legal Aid Act 1988 in respect of the costs of his being represented under Part IV of that Act in those proceedings, or

• (iii) by virtue of section 10 of the Access to Justice Act 1999 in respect of services funded by the Legal Services Commission as part of the Community Legal Service, or

• (iv) under regulations under section 23 or 24 of the Legal Aid, Sentencing and Punishment of Offenders Act 2012 in respect of civil legal services (within the meaning of Part 1 of that Act) provided under arrangements made for the purposes of that Part of that Act,

as the case may be.

• (8) In this section “maintenance order”—

• (a) in England and Wales, means—

• (i) any order for the making of periodical payments which is, or has at any time been, a maintenance order within the meaning of the Attachment of Earnings Act 1971;

• (ii) any order under Part 3 of the Matrimonial and Family Proceedings Act 1984 (overseas divorce) for the making of periodical payments;

• (iii) any order under Schedule 7 to the Civil Partnership Act 2004 for the making of periodical payments;

• (b) in Scotland, means any order, except an order for the payment of a lump sum, falling within the definition of “maintenance order” in section 106 of the Debtors (Scotland) Act 1987, but disregarding paragraph (h) (alimentary bond or agreement).

• (9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Diversion of arrested earnings to Secretary of State - Scotland

109

• (1) Where in Scotland a creditor who is enforcing a maintenance order or alimentary bond or agreement by a current maintenance arrestment or a conjoined arrestment order is in receipt of universal credit, income support or an income-related employment and support allowance, the creditor may in writing authorise the Secretary of State to receive any sums payable under the arrestment or order until the creditor ceases to be in receipt of universal credit, income support or an income-related employment and support allowance or in writing withdraws the authorisation, whichever occurs first.

• (2) On intimation by the Secretary of State—

• (a) to the employer operating the current maintenance arrestment; or

• (b) to the sheriff clerk operating the conjoined arrestment order; of an authorisation under subsection (1) above, the employer or sheriff clerk shall, until notified by the Secretary of State that the authorisation has ceased to have effect, pay to the Secretary of State any sums which would otherwise be payable under the arrestment or order to the creditor.

Part VI — Enforcement

Inspection and offences

Appointment and powers of inspectors

110

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Delay, obstruction etc. of inspector

111

• (1) If a person—

• (a) intentionally delays or obstructs an authorised officer in the exercise of any power under this Act other than an Inland Revenue Power;

• (ab) refuses or neglects to comply with any requirement under section109BA or 110AA or with the requirements of any arrangements entered into in accordance with subsection (1) of that section, or

• (b) refuses or neglects to answer any question or to furnish any information or to produce any document when required to do so under this Act otherwise than in the exercise of an Inland Revenue Power,

he shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 3 on the standard scale.

• (2) Where a person is convicted of an offence under subsection (1)(ab) or (b) above and the refusal or neglect is continued by him after his conviction, he shall be guilty of a further offence and liable on summary conviction to a fine not exceeding £40 for each day on which it is continued.

• (3) In subsection (1) “Inland Revenue power” means any power conferred on an officer of the Inland Revenue by virtue of section 110ZA above or by virtue of an authorisation granted under section 109A or 110A above.

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

False representations for obtaining benefit etc

112

• (1) If a person for the purpose of obtaining any benefit or other payment under the relevant social security legislation whether for himself or some other person, or for any other purpose connected with that legislation—

• (a) makes a statement or representation which he knows to be false; or

• (b) produces or furnishes or knowingly causes or knowingly allows to be produced or furnished, any document or information which he knows to be false in a material particular,

he shall be guilty of an offence.

• (1ZA) A person is guilty of an offence if, for the purpose of obtaining a non-benefit payment for themselves or another person, they—

• (a) make a statement or representation which they know to be false, or

• (b) produce or furnish, or knowingly cause or knowingly allow to be produced or furnished, any document or information which they know to be false in a material particular.

• (1A) A person shall be guilty of an offence if—

• (a) there has been a change of circumstances affecting any entitlement of his to any benefit or other payment or advantage under any provision of the relevant social security legislation;

• (b) the change is not a change that is excluded by regulations from the changes that are required to be notified;

• (c) he knows that the change affects an entitlement of his to such a benefit or other payment or advantage; and

• (d) he fails to give a prompt notification of that change in the prescribed manner to the prescribed person.

• (1B) A person is guilty of an offence under this section if—

• (a) there has been a change of circumstances affecting any entitlement of another person to any benefit or other payment or advantage under any provision of the relevant social security legislation;

• (b) the change is not a change that is excluded by regulations from the changes that are required to be notified;

• (c) he knows that the change affects an entitlement of that other person to such a benefit or other payment or advantage; and

• (d) he causes or allows that other person to fail to give a prompt notification of that change in the prescribed manner to the prescribed person.

• (1C) In a case where subsection (1C) of section 111A above applies, the recipient is guilty of an offence if—

• (a) he knows that the change affects an entitlement of the claimant to a benefit or other payment or advantage under a provision of the relevant social security legislation;

• (b) the entitlement is one in respect of which he has a right to receive payments to which the claimant has, or (but for the arrangements under which they are payable to the recipient) would have, an entitlement; and

• (c) he fails to give a prompt notification of that change in the prescribed manner to the prescribed person.

• (1D) In a case where that subsection applies, a person other than the recipient is guilty of an offence if—

• (a) he knows that the change affects an entitlement of the claimant to a benefit or other payment or advantage under a provision of the relevant social security legislation;

• (b) the entitlement is one in respect of which the recipient has a right to receive payments to which the claimant has, or (but for the arrangements under which they are payable to the recipient) would have, an entitlement; and

• (c) he causes or allows the recipient to fail to give a prompt notification of that change in the prescribed manner to the prescribed person.

• (1E) Subsection (1F) of section 111A above applies in relation to subsections (1C) and (1D) above as it applies in relation to subsections (1D) and (1E) of that section.

• (1F) For the purposes of subsections (1A) to (1D) above a notification of a change is prompt if, and only if, it is given as soon as reasonably practicable after the change occurs.

• (1G) For the purposes of subsections (1A) to (1F), references to—

• (a) a person being entitled to, or having a right to receive, a payment under a provision of the relevant social security legislation include references to a person being entitled to, or having a right to receive, or qualifying for, a non-benefit payment, and

• (b) a person’s entitlement to a payment under a provision of the relevant social security legislation include references to a person’s entitlement to, or qualification for, a non-benefit payment.

• (2) A person guilty of an offence under this section shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale, or to imprisonment for a term not exceeding 3 months, or to both.

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Breach of regulations

113

• (1) Regulations and schemes under any of the legislation to which this section applies may provide that any person who contravenes, or fails to comply with, any provision contained in regulations made under that legislation—

• (a) in the case of a provision relating to contributions, shall be liable to a penalty;

• (b) in any other case, shall be guilty of an offence under any enactment contained in the legislation in question.

• (1A) The legislation to which this section applies is—

• (a) the relevant social security legislation; and

• (b) the enactments specified in section 121DA(1) so far as relating to contributions ...

• (2) Any regulations or scheme making such provision as is mentioned in subsection (1)(a) above shall—

• (a) prescribe the amount or rate of penalty, or provide for how it is to be ascertained;

• (b) provide for the penalty to be imposed by the Inland Revenue—

• (i) within six years after the date on which the penalty is incurred; or

• (ii) where the amount of the penalty is to be ascertained by reference to the amount of any contributions payable, at any later time within three years after the final determination of the amount of those contributions;

• (c) provide for determining the date on which, for the purposes of paragraph (b) above, the penalty is incurred;

• (d) prescribe the means by which the penalty is to be enforced; and

• (e) provide for enabling the Inland Revenue, in their discretion, to mitigate or to remit any such penalty, or to stay or to compound any proceedings for a penalty.

• (3) A person guilty of such an offence as is mentioned in subsection (1)(b) above shall be liable on summary conviction—

• (a) to a fine not exceeding level 3 on the standard scale;

• (b) in the case of an offence of continuing a contravention or failure after conviction, to a fine not exceeding £40 for each day on which it is so continued.

• (4) Any provision contained in regulations which authorises statutory sick pay or statutory maternity pay to be set off against secondary Class 1 contributions is not a provision relating to contributions for the purposes of this section.

Offences relating to contributions

114

• (1) Any person who is knowingly concerned in the fraudulent evasion of any contributions which he or any other person is liable to pay shall be guilty of an offence.

• (2) A person guilty of an offence under this section shall be liable—

• (a) on conviction on indictment, to imprisonment for a term not exceeding seven years or to a fine or to both;

• (b) on summary conviction, to a fine not exceeding the statutory maximum.

Offences by bodies corporate

115

• (1) Where an offence under this Act, or under the Jobseekers Act 1995, which has been committed by a body corporate is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, a director, manager, secretary or other similar officer of the body corporate, or any person who was purporting to act in any such capacity, he, as well as the body corporate, shall be guilty of that offence and be liable to be proceeded against accordingly.

• (2) Where the affairs of a body corporate are managed by its members, subsection (1) above applies in relation to the acts and defaults of a member in connection with his functions of management as if he were a director of the body corporate.

Legal proceedings

Legal proceedings

116

• (1) Any person authorised by the Secretary of State in that behalf may conduct any proceedings under any provision of this Act other than section 114 or under any provision of the Jobseekers Act 1995 before a magistrates' court although not a barrister or solicitor.

• (2) Notwithstanding anything in any Act—

• (a) proceedings for an offence under this Act (other than proceedings to which paragraph (b) applies), or for an offence under the Jobseekers Act 1995, may be begun at any time within the period of 3 months from the date on which evidence, sufficient in the opinion of the Secretary of State to justify a prosecution for the offence, comes to his knowledge or within a period of 12 months from the commission of the offence, whichever period last expires; and

• (b) proceedings brought by the appropriate authority for an offence under this Act relating to housing benefit or council tax benefit may be begun at any time within the period of 3 months from the date on which evidence, sufficient in the opinion of the appropriate authority to justify a prosecution for the offence, comes to the authority's knowledge or within a period of 12 months from the commission of the offence, whichever period last expires.

• (2A) Subsection (2) above shall not be taken to impose any restriction on the time when proceedings may be begun for an offence under section 111A above.

• (3) For the purposes of subsection (2) above—

• (a) a certificate purporting to be signed by or on behalf of the Secretary of State as to the date on which such evidence as is mentioned in paragraph (a) of that subsection came to his knowledge shall be conclusive evidence of that date; and

• (b) a certificate of the appropriate authority as to the date on which such evidence as is mentioned in paragraph (b) of that subsection came to the authority's knowledge shall be conclusive evidence of that date.

• (4) In subsections (2) and (3) above “the appropriate authority” means, in relation to an offence which relates to housing benefit and concerns any dwelling

• (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (b) if it relates to a rent rebate, the authority who are the appropriate housing authority by virtue of section 134 below; and

• (c) if it relates to rent allowance, the authority who are the appropriate local authority by virtue of that section.

• (5) In subsection (2) and (3) above “the appropriate authority” means, in relation to an offence relating to council tax benefit, such authority as is prescribed in relation to the offence.

• (5A) In relation to proceedings for an offence under section 114 above, the references in subsections (2)(a) and (3)(a) to the Secretary of State shall have effect as references to the Inland Revenue.

• (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (7) In the application of this section to Scotland, the following provisions shall have effect in substitution for subsections (1) to (5A) above—

• (a) proceedings for an offence under this Act or the Jobseekers Act 1995 may, notwithstanding anything in section 136 of the Criminal Procedure (Scotland) Act 1995, be commenced at any time within the period of 3 months from the date of which evidence, sufficient in the opinion of the Lord Advocate to justify proceedings, comes to his knowledge, or within the period of 12 months from the commission of the offence, whichever period last expires;

• (aa) this subsection shall not be taken to impose any restriction on the time when proceedings may be commenced for an offence under section 111A above;

• (b) for the purposes of this subsection—

• (i) a certificate purporting to be signed by or on behalf of the Lord Advocate as to the date on which such evidence as is mentioned above came to his knowledge shall be conclusive evidence of that date; and

• (ii) subsection (3) of section 136 of the said Act of 1995 (date of commencement of proceedings) shall have effect as it has effect for the purposes of that section.

Questions arising in proceedings

117

• (1) This section applies to proceedings before a court—

• (a) for an offence under this Act or the Jobseekers Act 1995; or

• (b) involving any question as to the payment of contributions (other than a Class 4 contribution recoverable by the Inland Revenue); or

• (c) for the recovery of any sums due to the Secretary of State, the Inland Revenue or the National Insurance Fund,

• (2) A decision of the Secretary of State which—

• (a) falls within Part II of Schedule 3 to the Social Security Act 1998 (“the 1998 Act”; and

• (b) relates to or affects an issue arising in the proceedings,

shall be conclusive for the purposes of the proceedings.

• (3) If—

• (a) any such decision is necessary for the determination of the proceedings; and

• (b) the decision of the Secretary of State has not been obtained or an application with respect to the decision has been made under section 9 or 10 of the 1998 Act,

the decision shall be referred to the Secretary of State to be made in accordance (subject to any necessary modifications) with Chapter II of Part I of that Act.

• (4) Subsection (2) above does not apply where, in relation to the decision—

• (a) an appeal has been brought but not determined;

• (b) an application for leave to appeal has been made but not determined;

• (c) an appeal has not been brought (or, as the case may be, an application for leave to appeal has not been made) but the time for doing so has not yet expired; or

• (d) an application has been made under section 9 or 10 of the 1998 Act.

• (5) In a case falling within subsection (4) above the court shall adjourn the proceedings until such time as the final decision is known; and that decision shall be conclusive for the purposes of the proceedings.

Unpaid contributions etc

Evidence of non-payment

118

• (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4) A statutory declaration by an officer of the Inland Revenue that the searches specified in the declaration ... for a record of the payment of a particular contribution have been made, and that ... a record of the payment of the contribution in question has not been found, is admissible in any proceedings for an offence as evidence of the facts stated in the declaration.

• (5) Nothing in subsection (4) above makes a statutory declaration admissible as evidence in proceedings for an offence except in a case where, and to the extent to which, oral evidence to the like effect would have been admissible in those proceedings.

• (6) Nothing in subsections (4) and (5) above makes a statutory declaration admissible as evidence in proceedings for an offence—

• (a) unless a copy of it has, not less than 7 days before the hearing or trial, been served on the person charged with the offence in any manner in which a summons or, in Scotland, a citation in a summary prosecution may be served; or

• (b) if that person, not later than 3 days before the hearing or trial or within such further time as the court may in special circumstances allow, gives notice to the prosecutor requiring the attendance at the trial of the person by whom the declaration was made.

• (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Proof of previous offences

120

• (1) Subject to and in accordance with subsections (2) to (5) below, where a person is convicted of an offence mentioned in section 119(1) ... above, evidence may be given of any previous failure by him to pay contributions within the time prescribed for the purpose; and in those subsections “the conviction” and “the offence” mean respectively the conviction referred to in this subsection and the offence of which the person is convicted.

• (2) Such evidence may be given only if notice of intention to give it is served with the summons or warrant or, in Scotland, the complaint on which the person appeared before the court which convicted him.

• (3) If the offence is one of failure to pay a Class 1 contribution, evidence may be given of failure on his part to pay (whether or not in respect of the same person) such contributions or any Class 1A or Class 1B contributions or contributions equivalent premiums on the date of the offence, or during the 6 years preceding that date.

• (4) If the offence is one of failure to pay Class 1A contribution, evidence may be given of failure on his part to pay (whether or not in respect of the same person or the same amount) such contributions, or any Class 1 or Class 1B contributions or contributions equivalent premiums, on the date of the offence, or during the 6 years preceding that date.

• (4A) If the offence is one of failure to pay a Class 1B contribution, evidence may be given of failure on his part to pay such contributions, or any Class 1 or Class 1A contributions or contributions equivalent premiums, on the date of the offence, or during the 6 years preceding that date.

• (5) If the offence—

• (a) is one of failure to pay Class 2 contributions; ...

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

evidence may be given of his failure to pay such contributions during those 6 years.

• (6) On proof of any matter of which evidence may be given under subsection (3), (4), (4A) or (5) above, the person convicted shall be liable to pay to the Inland Revenue a sum equal to the total of all amounts which he is so proved to have failed to pay and which remain unpaid at the date of the conviction.

Unpaid contributions - supplementary

121

• (1) Where in England and Wales a person charged with an offence mentioned in section 119(1) ... above is convicted of that offence in his absence under section 12(5) of the Magistrates' Courts Act 1980, then if—

• (a) it is proved to the satisfaction of the court, on oath or in the manner prescribed by Criminal Procedure Rules, that notice under section 120(2) above has been duly served specifying the other contributions in respect of which the prosecutor intends to give evidence; and

• (b) the designated officer for the court has received a statement in writing purporting to be made by the accused or by a solicitor acting on his behalf to the effect that if the accused is convicted in his absence of the offence charged he desires to admit failing to pay the other contributions so specified or any of them,

section 120 above shall have effect as if the evidence had been given and the failure so admitted had been proved, and the court shall proceed accordingly.

• (2) In England and Wales, where a person is convicted of an offence mentioned in section 119(1) ... above and an order is made under section 79 or 80 of the Sentencing Code discharging him absolutely or conditionally, sections 119 and 120 above, and subsection (1) above, shall apply as if it were a conviction for all purposes.

• (3) In Scotland, where a person is convicted on indictment of, or is charged before a court of summary jurisdiction with, any such offence, and an order is made under Part I of the Criminal Procedure (Scotland) Act 1975 discharging him absolutely or placing him on probation, sections 119 and 120 above shall apply as if—

• (a) the conviction on indictment were a conviction for all purposes; or

• (b) (as the case may be) the making of the order by the court of summary jurisdiction were a conviction.

• (4) In England and Wales, any sum which a person is liable to pay under section 119 or 120 above or under subsection (1) above shall be recoverable from him as a penalty.

• (5) Sums recovered by the Inland Revenue under the provisions mentioned in subsection (4) above, so far as representing contributions of any class, are to be treated for all purposes of the Contributions and Benefits Act and this Act (including in particular the application of section 162 below) as contributions of that class received by the Inland Revenue.

• (6) Without prejudice to subsection (5) above, in so far as such sums represent primary Class 1 or Class 2 contributions, they are to be treated as contributions paid in respect of the person in respect of whom they were originally payable; and enactments relating to earnings factors shall apply accordingly.

Part VII — Information

Inland Revenue

Disclosure of information by Inland Revenue

122

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Persons employed or formerly employed in social security administration or adjudication

Unauthorised disclosure of information relating to particular persons

123

• (1) A person who is or has been employed in social security administration or adjudication is guilty of an offence if he discloses without lawful authority any information which he acquired in the course of his employment and which relates to a particular person.

• (2) A person who is or has been employed in the audit of expenditure or the investigation of complaints is guilty of an offence if he discloses without lawful authority any information—

• (a) which he acquired in the course of his employment;

• (b) which is, or is derived from, information acquired or held by or for the purposes of any of the government departments or other bodies or persons referred to in Part I of Schedule 4 to this Act or Part I of Schedule 4 to the Northern Ireland Administration Act; and

• (c) which relates to a particular person.

• (3) It is not an offence under this section—

• (a) to disclose information in the form of a summary or collection of information so framed as not to enable information relating to any particular person to be ascertained from it; or

• (b) to disclose information which has previously been disclosed to the public with lawful authority.

• (4) It is a defence for a person charged with an offence under this section to prove that at the time of the alleged offence—

• (a) he believed that he was making the disclosure in question with lawful authority and had no reasonable cause to believe otherwise; or

• (b) he believed that the information in question had previously been disclosed to the public with lawful authority and had no reasonable cause to believe otherwise.

• (5) A person guilty of an offence under this section shall be liable—

• (a) on conviction on indictment, to imprisonment for a term not exceeding two years or a fine or both; or

• (b) on summary conviction, to imprisonment for a term not exceeding six months or a fine not exceeding the statutory maximum or both.

• (6) For the purposes of this section the persons who are “employed in social security administration or adjudication” are—

• (a) any person specified in Part I of Schedule 4 to this Act or in any corresponding enactment having effect in Northern Ireland;

• (b) any other person who carries out the administrative work of any of the government departments or other bodies or persons referred to in that Part of that Schedule or that corresponding enactment; and

• (c) any person who provides, or is employed in the provision of, services to any of those departments, persons or bodies;

and “employment”, in relation to any such person, shall be construed accordingly.

• (6A) Subsection (6) above shall have effect as if any health care professional who, for the purposes of section 19 of the Social Security Act 1998, is provided by any person in pursuance of a contract entered into with the Secretary of State were specified in Part I of Schedule 4 to this Act.

• (7) For the purposes of subsections (2) and (6) above, any reference in Part I of Schedule 4 to this Act or any corresponding enactment having effect in Northern Ireland to a government department shall be construed in accordance with Part II of that Schedule or any corresponding enactment having effect in Northern Ireland, and for this purpose “government department” shall be taken to include—

• (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (aa) the Scottish Administration;

• (b) the Scottish Courts Administration.

• (8) For the purposes of this section, the persons who are “employed in the audit of expenditure or the investigation of complaints” are—

• (a) the Comptroller and Auditor General;

• (aa) any member or employee of the National Audit Office;

• (ab) any other person who carries out the administrative work of the National Audit Office, or who provides, or is employed in the provision of, services to that Office;

• (b) the Comptroller and Auditor General for Northern Ireland;

• (ba) the Auditor General for Wales and any member of his staff;

• (bb) any member of the staff of the Wales Audit Office, and any person providing services to that Office;

• (c) the Parliamentary Commissioner for Administration;

• (d) the Northern Ireland Parliamentary Commissioner for Administration;

• (e) the Health Service Commissioner for England;

• (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (g) the Scottish Public Services Ombudsman;

• (h) the Northern Ireland Commissioner for Complaints;

• (ha) a member of the Local Commission for England;

• (hb) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (hc) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (hd) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (he) the Public Services Ombudsman for Wales and any member of his staff;

• (i) any member of the staff of ... the Northern Ireland Audit Office;

• (j) any other person who carries out the administrative work of the Northern Ireland Audit Office, or who provides, or is employed in the provision of, services to that Office; ...

• (jza) the following persons—

• (i) any member of the staff of the National Audit Office that was established by section 3 of the National Audit Act 1983, or

• (ii) any other person who carried out the administrative work of that Office, or who provided, or who was employed in the provision of, services to that Office;

• (jzb) a local auditor within the meaning of the Local Audit and Accountability Act 2014;

• (ja) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (jb) a member of the Accounts Commission for Scotland and any auditor within the meaning of Part VII of the Local Government (Scotland) Act 1973;

• (jc) a Northern Ireland local government auditor; and

• (k) any officer of any of the Commissioners, Ombudsman or Commissions referred to in paragraphs (c) to (ha), (ja) and (jb) above and any person assisting an auditor referred to in paragraph (ja), (jb) or (jc) above;

and “employment”, in relation to any such person, shall be construed accordingly.

• (9) For the purposes of this section a disclosure is to be regarded as made with lawful authority, if, and only if, it is made—

• (a) in accordance with his official duty—

• (i) by a civil servant; or

• (ii) by a person employed in the audit of expenditure or the investing-action of complaints, who does not fall within subsection (8)(j) above;

• (b) by any other person either—

• (i) for the purposes of the function in the exercise of which he holds the information and without contravening any restriction duly imposed by the person responsible; or

• (ii) to, or in accordance with an authorisation duly given by, the person responsible;

• (c) in accordance with any enactment or order or a court;

• (d) for the purpose of instituting, or otherwise for the purposes of, any proceedings before a court or before any tribunal or other body or person referred to in Part I of Schedule 4 to this Act or Part I of Schedule 4 to the Northern Ireland Administration Act; or

• (e) with the consent of the appropriate person;

and in this subsection “the person responsible” means the Secretary of State, the Lord Chancellor or any person authorised by the Secretary of State or the Lord Chancellor for the purposes of this subsection and includes a reference to “the person responsible” within the meaning of any corresponding enactment having effect in Northern Ireland.

• (10) For the purposes of subsection (9)(e) above, “the appropriate person” means the person to whom the information in question relates, except that if the affairs of that person are being dealt with—

• (a) under a power of attorney;

• (b) by ... a controller appointed under Article 101 of the Mental Health (Northern Ireland) Order 1986;

• (c) by a Scottish mental health custodian, that is to say a guardian or other person entitled to act on behalf of the person under the Adults with Incapacity (Scotland) Act 2000 (asp 4);

• (d) by a mental health appointee, that is to say—

• (i) a person directed or authorised as mentioned in ... sub-paragraph (a) of rule 38(1) of Order 109 of the Rules of the Supreme Court (Northern Ireland) 1980; or

• (ii) ... a controller ad interim appointed under sub-paragraph (b) of the said rule 38(1),

the appropriate person is the attorney, ... controller, custodian or appointee, as the case may be, or, in a case falling within paragraph (a) above, the person to whom the information relates.

• (11) Where the person to whom the information relates lacks capacity (within the meaning of the Mental Capacity Act 2005) to consent to its disclosure, the appropriate person is—

• (a) a donee of an enduring power of attorney or lasting power of attorney (within the meaning of that Act), or

• (b) a deputy appointed for him, or any other person authorised, by the Court of Protection,

with power in that respect.

The Registration Service

Provisions relating to age, death and marriage

124

• (1) Regulations made by the Registrar General under section 20 of the Registration Service Act 1953 or section 54 of the Registration of Births, Deaths and Marriages (Scotland) Act 1965 may provide for the furnishing by superintendent registrars and registrars, subject to the payment of such fee as may be prescribed by the regulations, of such information for the purposes—

• (a) of the provisions of the Contributions and Benefits Act to which this section applies;

• (aa) of the provisions of Parts I and II of the Jobseekers Act 1995;

• (ab) of the provisions of the State Pension Credit Act 2002;

• (ac) of the provisions of Part 1 of the Welfare Reform Act 2007; ...

• (ad) of the provisions of Part 1 of the Welfare Reform Act 2012;

• (ae) of the provisions of Part 4 of that Act;

• (af) of the provisions of Part 1 of the Pensions Act 2014; and

• (ag) of section 30 of the Pensions Act 2014; and

• (b) of the provisions of this Act so far as they have effect in relation to matters arising under those provisions,

including copies of extracts from the registers in their custody (or in the case of marriages converted from civil partnerships, copies or extracts from the register of conversions), as may be so prescribed.

• (2) This section applies to the following provisions of the Contributions and Benefits Act—

• (a) Parts I to VI except section 108;

• (b) Part VII, so far as it relates to income support ... ;

• (c) Part VIII, so far as it relates to any social fund payment such as is mentioned in section 138(1)(a) or (2);

• (d) Part IX;

• (e) Part XI; and

• (f) Part XII.

• (3) Where the age, marriage or death of a person is required to be ascertained or proved for the purposes mentioned in subsection (1) above, any person—

• (a) on presenting to the custodian of the register under the enactments relating to the registration of births, marriages and deaths in which particulars of the birth, marriage or death (as the case may be) of the first-mentioned person are entered, a duly completed requisition in writing in that behalf; and

• (b) on payment of the appropriate fee in England and Wales and a fee of £10.00 in Scotland,

shall be entitled to obtain a copy, certified under the hand of the custodian, of the entry of those particulars.

• (3A) Where it is required to be ascertained or proved for the purposes mentioned in subsection (1) above, that a civil partnership has been converted into a marriage, any person—

• (a) on presenting to the superintendent registrar in whose district the conversion took place, a duly completed requisition in writing in that behalf; and

• (b) on payment of the appropriate fee;

is entitled to obtain a copy, certified under the hand of the superintendent registrar, of the entry relating to that marriage in the register of conversions.

• (4) Requisitions for the purposes of subsections (3) and (3A) above shall be in such form and contain such particulars as may from time to time be specified by the Registrar General, and suitable forms of requisition shall, on request, be supplied without charge by superintendent registrars and registrars.

• (5) In the section—

• (a) as it applies to England and Wales—

• “the appropriate fee” means the fee payable to the registrar or superintendent registrar for a certified copy of an entry in the register concerned by virtue of section 38A of the Births and Deaths Registration Act 1953, section 71A of the Marriage Act 1949 or section 9 of the Marriage (Same Sex Couples) Act 2013.

• “register of conversions” means the register of conversions of civil partnerships into marriages kept by the Registrar General in accordance with section 9 of the Marriage (Same Sex Couples) Act 2013 and regulations made under that section;

• “Registrar General” means the Registrar General for England and Wales; and

• “superintendent registrar” and “registrar” mean a superintendent registrar or, as the case may be, registrar for the purposes of the enactments relating to the registration of births, deaths and marriages; and

• (b) as it applies to Scotland—

• “Registrar General” means the Registrar General of Births, Deaths and Marriages for Scotland;

• “registrar” means a district registrar, senior registrar or assistant registrar for the purposes of the enactments relating to the registration of births, deaths and marriages.

Regulations as to notification of deaths

125

• (1) Regulations made with the concurrence of the Inland Revenue may provide that it shall be the duty of any of the following persons—

• (a) the Registrar General for England and Wales;

• (b) the Registrar General of Births, Deaths and Marriages for Scotland;

• (c) each registrar of births and deaths,

to furnish the Secretary of State, or the Inland Revenue, for the purposes of their respective functions under the Contributions and Benefits Act , the Jobseekers Act 1995, the Social Security (Recovery of Benefits) Act 1997 , the Social Security Act 1998 , the State Pension Credit Act 2002 , Part 1 of the Welfare Reform Act 2007 , Part 1 of the Welfare Reform Act 2012 , Part 4 of that Act , Part 1 of the Pensions Act 2014 , section 30 of that Act and this Act and the functions of the Northern Ireland Department under any Northern Ireland legislation corresponding to any of those Acts, with the prescribed particulars of such deaths as may be prescribed.

• (2) The regulations may make provision as to the manner in which the times at which the particulars are to be furnished.

Personal representatives - income support and supplementary benefit

Personal representatives to give information about the estate of a deceased person who was in receipt of income support or supplementary benefit

126

• (1) The personal representatives of a person who was in receipt of universal credit income support , an income-based jobseeker's allowance , state pension credit , an income-related employment and support allowance or supplementary benefit at any time before his death shall provide the Secretary of State with such information as he may require relating to the assets and liabilities of that person's estate.

• (2) If the personal representatives fail to supply any information within 28 days of being required to do so under subsection (1) above, then—

• (a) the appropriate court may, on the application of the Secretary of State, make an order directing them to supply that information within such time as may be specified in the order, and

• (b) any such order may provide that all costs (or, in Scotland, expenses) of and incidental to the application shall be borne personally by any of the personal representatives.

• (3) In this section “the appropriate court” means—

• (a) in England and Wales, the county court;

• (b) in Scotland, the sheriff;

and any application to the sheriff under this section shall be made by summary application.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Information for purposes of housing benefit

127

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Information for purposes of community charge benefits

128

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Statutory sick pay and other benefits

Disclosure by Secretary of State for purpose of determination of period of entitlement to statutory sick pay

129

Where the Secretary of State considers that it is reasonable for information held by him to be disclosed to an employer, for the purpose of enabling that employer to determine the duration of a period of entitlement under Part XI of the Contributions and Benefits Act in respect of an employee, or whether such a period exists, he may disclose the information to that employer.

Duties of employers - statutory sick pay and claims for other benefits

130

• (1) Regulations may make provision requiring an employer, in a case falling within subsection (3) below to furnish information in connection with the making, by a person who is, or has been, an employee of that employer, of a claim for—

• (za) universal credit;

• (a) short term incapacity benefit;

• (b) a maternity allowance;

• (c) long-term incapacity benefit;

• (d) industrial injuries benefit; ...

• (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (f) an employment and support allowance.

• (2) Regulations under this section shall prescribe—

• (a) the kind of information to be furnished in accordance with the regulations;

• (b) the person to whom information of the prescribed kind is to be furnished; and

• (c) the manner in which, and period within which, it is to be furnished.

• (3) The cases are—

• (a) where, by virtue of paragraph 2 of Schedule 11 to the Contributions and Benefits Act or of regulations made under paragraph 1 of that Schedule, a period of entitlement does not arise in relation to a period of incapacity for work;

• (b) where a period of entitlement has come to an end but the period of incapacity for work which was running immediately before the period of entitlement came to an end continues; and

• (c) where a period of entitlement has not come to an end but, on the assumption that—

• (i) the period of incapacity for work in question continues to run for a prescribed period; and

• (ii) there is no material change in circumstances,

the period of entitlement will have ended on or before the end of the prescribed period.

• (4) Regulations made with the concurrence of the Inland Revenue—

• (a) may require employers to maintain such records in connection with statutory sick pay as may be prescribed;

• (b) may provide for—

• (i) any person claiming to be entitled to statutory sick pay; or

• (ii) any other person who is a party to proceedings arising under Part XI of the Contributions and Benefits Act,

to furnish to the Secretary of State or the Inland Revenue (as the regulations may require), within a prescribed period, any information required for the determination of any question arising in connection therewith; and

• (c) may require employers who have made payments of statutory sick pay to furnish to the Secretary of State or the Inland Revenue (as the regulations may require) such documents and information, at such times, as may be prescribed.

• (5) Regulations made with the concurrence of the Inland Revenue may require employers to produce wages sheets and other documents and records to officers of the Inland Revenue, within a prescribed period, for the purpose of enabling them to satisfy themselves that statutory sick pay has been paid, and is being paid, in accordance with regulations under section 5 above, to employees or former employees who are entitled to it.

Statutory maternity pay and other benefits

Disclosure by Secretary of State for purpose of determination of period of entitlement to statutory maternity pay

131

Where the Secretary of State considers that it is reasonable for information held by him to be disclosed to a person liable to make payments of statutory maternity pay for the purpose of enabling that person to determine—

• (a) whether a maternity pay period exists in relation to a women who is or has been an employee of his; and

• (b) if it does, the date of its commencement and the weeks in it in respect of which he may be liable to pay statutory maternity pay,

he may disclose the information to that person.

Duties of employers - statutory maternity pay and claims for other benefits

132

• (1) Regulations may make provision requiring an employer in prescribed circumstances to furnish information in connection with the making of a claim by a woman who is or has been his employee for—

• (za) universal credit;

• (a) a maternity allowance;

• (aa) an employment and support allowance;

• (b) short-term incapacity benefit;

• (c) an long-term incapacity benefit under section 30A, 40 or 41 of the Contributions and benefits Act; ...

• (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2) Regulations under this section shall prescribe—

• (a) the kind of information to be furnished in accordance with the regulations;

• (b) the person to whom information of the prescribed kind is to be furnished; and

• (c) the manner in which, and period within which, it is to be furnished.

• (3) Regulations made with the concurrence of the Inland Revenue—

• (a) may require employers to maintain such records in connection with statutory maternity pay as may be prescribed;

• (b) may provide for—

• (i) any woman claiming to be entitled to statutory maternity pay; or

• (ii) any other person who is a party to proceedings arising under Part XII of the Contributions and Benefits Act,

to furnish to the Secretary of State or the Inland Revenue (as the regulations may require), within a prescribed period, any information required for the determination of any question arising in connection therewith; and

• (c) may require persons who have made payments of statutory maternity pay to furnish to the Secretary of State or the Inland Revenue (as the regulations may require) such documents and information, at such time, as may be prescribed.

• (4) Regulations made with the concurrence of the Inland Revenue may require employers to produce wages sheets and other documents and records to officers of the Inland Revenue, within a prescribed period, for the purpose of enabling them to satisfy themselves that statutory maternity pay has been paid, and is being paid, in accordance with regulations under section 5 above, to employees or former employees who are entitled to it.

Maintenance proceedings

Furnishing of addresses for maintenance proceedings, etc

133

The Secretary of State may incur expenses for the purpose of furnishing the address at which a person is recorded by him as residing, where the address is required for the purpose of taking or carrying on legal proceedings to obtain or enforce an order for the making by the person of payments—

• (a) for the maintenance of the person’s spouse, former spouse, civil partner or former civil partner; or

• (b) for the maintenance or education of any child of the person, or of any child of the person’s spouse, former spouse, civil partner or former civil partner.

Part VIII — Arrangements for Housing Benefit and Community Charge Benefits and Related Subsidies

Housing benefit

Arrangements for housing benefit

134

• (1) Housing benefit provided by virtue of a scheme under section 123 of the Social Security Contributions and Benefits Act 1992 (in this Part referred to as “the housing benefit scheme”) shall be funded and administered by the appropriate housing authority or local authority.

• (1A) Housing Benefit in respect of payments which the occupier of a dwelling is liable to make to a housing authority shall take the form of a rent rebate or, in prescribed cases, a rent allowance funded and administered by that authority. The cases that may be so prescribed do not include any where the payment is in respect of property within the authority's Housing Revenue Account.

• (1B) In any other case housing benefit shall take the form of a rent allowance funded and administered by the local authority for the area in which the dwelling is situated or by such other local authority as is specified by an order made by the Secretary of State.

• (2) The rebates and allowances referred to in subsections (1A) and (1B) above may take any of the following forms, that is to say—

• (a) a payment or payments by the authority to the person entitled to the benefit;

• (b) a reduction in the amount of any payments which that person is liable to make to the authority by way of rent ...; or

• (c) such a payment or payments and such a reduction;

and in any enactment or instrument (whenever passed or made) “pay”, in relation to housing benefit, includes discharge in any of those forms.

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (5) Authorities may—

• (a) agree that one shall discharge functions relating to housing benefit on another's behalf; or

• (b) discharge any such functions jointly or arrange for their discharge by a joint committee.

• (5A) Nothing in this section shall be read as excluding the general provisions of the Local Government Act 1972 or the Local Government (Scotland) Act 1973 from applying in relation to the housing benefit functions of a local authority.

• (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (8) An authority may modify any part of the housing benefit scheme administered by the authority—

• (a) so as to provide for disregarding, in determining a person's income (whether he is the occupier of a dwelling or any other person whose income falls to be aggregated with that of the occupier of a dwelling), the whole or part of any prescribed war disablement pension or prescribed war widow's ... pension payable to that person;

• (b) to such extent in other respects as may be prescribed,

and any such modifications may be adopted by resolution of an authority.

• (9) Modifications other than such modification as are mentioned in subsection (8)(a) above shall be so framed as to secure that, in the estimate of the authority adopting them, the total of the housing benefit which will be paid by the authority in any year ill not exceed the permitted total or any subsidiary limit specified by order of the Secretary of State.

• (10) An authority who have adopted modifications by resolution revoke or vary them.

• (11) If the housing benefit scheme includes power for an authority to exercise a discretion in awarding housing benefit, the authority shall not exercise that discretion so that the total of the housing benefit paid by them during the year exceeds the permitted total or any subsidiary limit specified by order of the Secretary of State.

• (12) The Secretary of State—

• (a) shall by order specify the permitted total of housing benefit payable by any authority in any year; and

• (b) may by order specify one or more subsidiary limits on the amount of housing benefit payable by any authority in any year in respect of any matter or matters specified in the order.

The power to specify the permitted total or a subsidiary limit may be exercised by fixing an amount or by providing rules for its calculation.

• (13) In this section “modifications” includes additions, omissions and amendments, and related expressions shall be construed accordingly.

• (14) In this section “war widow's pension” includes any corresponding pension payable to a widower or surviving civil partner.

Housing benefit finance

135

Rent allowance subsidy and determinations of rent officers

136

Claims etc

137

Community charge benefits

Nature of benefits

138

• (1) Regulations shall provide that where a person is entitled to council tax benefit in respect of council tax payable to a billing authority or local authority in Scotland the benefit shall take such of the following forms as is prescribed in the case of the person—

• (a) a payment or payments by the authority to the person;

• (b) a reduction in the amount the person is or becomes liable to pay to the authority in respect of the tax for the relevant or any subsequent financial year;

• (c) both such payment or payments and such reduction.

References in any enactment or instrument (whenever passed or made) to payment, in relation to council tax benefit, include any of those ways of giving the benefit.

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (5) For the purposes of subsection (1) above the relevant financial year is the financial year in which the relevant day falls; and the relevant day is the day in respect of which the person concerned is entitled to the benefit.

• (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (9) Regulations under subsection (1) ... above may include such supplementary, incidental or consequential provisions as appear to the Secretary of State to be necessary or expedient; and any such provisions may include provisions amending or adapting provisions of Part I or II of the Local Government Finance Act 1992.

Arrangements for community charge benefits

139

• (1) Council tax benefit provided for by virtue of a scheme under section 123 of the Contributions and Benefits Act (in this Act referred to as a council tax benefit scheme) is to be administered by the appropriate authority.

• (2) For the purposes of this section the appropriate authority is the billing authority or local authority in Scotland which levied the council tax as regards which a person is entitled to the benefit.

• (4) Nothing in this section shall be read as excluding the general provisions of the Local Government Act 1972 or the Local Government (Scotland) Act 1973 from applying in relation to the council tax benefit functions of a local authority.

• (6) A billing authority or local authority in Scotland may modify any part of the council tax benefit scheme administered by the authority—

• (a) so as to provide for disregarding, in determining a person’s income, the whole or part of any prescribed war disablement pension or prescribed war widow’s pension payable to that person or to his partner or to a person to whom he is polygamously married;

• (b) to such extent in other respects as may be prescribed,

and any such modifications may be adopted by resolution of an authority.

• (7) Modifications other than such modifications as are mentioned in subsection (6)(a) above shall be so framed as to secure that, in the estimate of the authority adopting them, the total of the amount of benefit which will be paid by them in any year will not exceed the permitted total or any subsidiary limit specified by order of the Secretary of State.

• (8) An authority which has adopted modifications may by resolution revoke or vary them.

• (9) If the council tax benefit scheme includes power for an authority to exercise a discretion in allowing council tax benefit, the authority shall not exercise that discretion so that the total of the amount of benefit paid by them in any year exceeds the permitted total or any subsidiary limit specified by order of the Secretary of State.

• (10) The Secretary of State–

• (a) shall by order specify the permitted total of council tax benefit payable by any authority in any year; and

• (b) may by order specify one or more subsidiary limits on the amount of council tax benefit payable by any authority in any year in respect of any matter or matters specified in the order.

The power to specify the permitted total or a subsidiary limit may be exercised by fixing an amount or by providing rules for its calculation.

• (11) In this section—

• “modifications” includes additions, omissions and amendments, and related expressions shall be construed accordingly;

• “partner”, in relation to a person, means the other member of the couple concerned;

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “war widow's pension” includes any corresponding pension payable to a widower or surviving civil partner.

Community charge benefit finance

140

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part IX — Alteration of Contributions Etc.

Annual review of contributions

141

• (1) In each tax year the Treasury shall carry out a review of the general level of earnings in Great Britain taking into account changes in that level which have taken place since their last review under this section, with a view to determining whether, in respect of Class 2, 3 or 4 contributions, an order should be made under this section, to have effect in relation to the next following tax year.

• (2) For the purposes of any review under this section, the Treasury—

• (a) shall estimate the general level of earnings in such manner as they think fit; and

• (b) shall take into account about other matters appearing to them to be relevant to their determination whether or not an order should be made under this section, including the current operation of the Contributions and Benefits Act.

• (3) If the Treasury determine, as a result of a review under this section, that having regard to changes in the general level of earnings which have taken place, and to any other matters taken into account on the review, an order under this section should be made for the amendment of Part I of the Contributions and Benefits Act, they shall prepare and lay before each House of Parliament a draft of such an order framed so as to give effect to their conclusions on the review.

• (4) An order under this section may amend Part I of the Contributions and benefits Act by altering any one or more of the following figures—

• (a) the figure specified in section 11(6) as the weekly rate of Class 2 contributions;

• (b) the figure specified in section 11(4) as ... the small profits threshold for the purposes of Class 2 contributions;

• (c) the figure specified in section 13(1) as the amount of a Class 3 contribution;

• (d) the figures specified in subsection (3) of section 15 as the upper limit of profits or gains to be taken into account for the purposes of Class 4 contributions under that section and as the lower limit of profits or gains to be taken into account for those purposes under paragraph (a) of that subsection.

• (5) If an order under this section contains an amendment altering either of the figures referred to in subsection (4)(d) above, it shall make the same alteration of the corresponding figure specified in section 18 of the Contributions and Benefits Act.

• (6) If the Treasury determine as a result of a review under this section that, having regard to their conclusions in respect of the general level of earnings and otherwise, no such amendments of Part I of the Contributions and Benefits Act are called for as can be made for the purposes of subsection (4) above, and determine accordingly not to lay a draft of an order before Parliament, they shall instead prepare and lay before each House of Parliament a report explaining their reasons for that determination.

• (7) In subsection (1) above in its application to the tax year 1992-93 the reference to the last review under this section shall be construed as a reference to the last review under section 120 of the 1975 Act.

Orders under s. 141 - supplementary

142

• (1) Where the Treasury lay before Parliament a draft of an order under section 141 above, they shall lay with it a copy of a report by the Government Actuary or the Deputy Government Actuary on the effect which, in that Actuary's opinion, the making of such an order may be expected to have on the National Insurance Fund; and, where the Treasury determine not to lay a draft order, they shall with the report laid before Parliament under section 141(6) above lay a copy of a report by the Government Actuary or the Deputy Government Actuary on the consequences for the Fund which may, in that Actuary's opinion, follow from that determination.

• (2) Where the Treasury lay before Parliament a draft of an order under section 141 above, then if the draft is approved by a resolution of each House, the Treasury shall make an order in the form of the draft,

• (3) An order under section 141 above shall be made so as to be in force from the beginning of the tax year following that in which it receives Parliamentary approval, and to have effect for that year and any subsequent tax year (subject to the effect of any subsequent order under this Part of this Act); and for this purpose the order is to be taken as receiving Parliamentary approval on the date on which the draft of it is approved by the second House to approve it.

Power to alter contributions with a view to adjusting level of National Insurance Fund

143

• (1) Without prejudice to section 141 above, the Treasury may at any time, if they think it expedient to do so with a view to adjusting the level at which the National Insurance Fund stands for the time being and having regard to the sums which may be expected to be paid from the Fund in any future period, make an order amending Part I of the Contributions and Benefits Act by altering any one or more of the following figures—

• (a) the percentage rate specified as the main primary percentage in section 8(2)(a);

• (b) the percentage rate specified as the secondary percentage in section 9(2),

• (c) the figure specified in section 11(6) as the weekly rate of Class 2 contributions;

• (d) the figure specified in section 13(1) as the amount of a Class 3 contribution;

• (e) the percentage rate specified as the main Class 4 percentage in section 15(3ZA)(a).

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3) An order under subsection (1) above may if it contains an amendment altering the figure specified in section 11(6) of the Contributions and Benefits Act as the weekly rate of Class 2 contributions and the Treasury think it expedient in consequence of that amendment, amend section 11(4) of that Act by altering the figure there specified as the small profits threshold for the purposes of Class 2 contributions.

• (4) No order shall be made under this section so as—

• (a) to increase for any tax year the main primary percentage, or the secondary percentage, to a percentage rate more than 0.25 per cent higher than that applicable at the end of the preceding tax year, or

• (b) to increase the main Class 4 percentage to more than 9.25 percent.

Orders under s. 143 - supplementary

144

• (1) Where (in accordance with section 190 below) the Treasury lay before Parliament a draft of an order under section 143 ... above, they shall lay with it a copy of a report by the Government Actuary or the Deputy Government Actuary on the effect which, in that Actuary's opinion, the making of such an order may be expected to have on the National Insurance Fund.

• (2) An order under section 143 ... above shall be made so as to be in force from the beginning of the tax year following that in which it received Parliamentary approval, and to have effect for that year and any subsequent tax year (subject to the effect of any subsequent order under this Part of this Act); and for this purpose the order is to be taken as receiving Parliamentary approval on the date on which the draft of it is approved by the second House to approve it.

Power to alter primary and secondary contributions

145

• (1) For the purpose of adjusting amounts payable by way of primary Class 1 contributions, the Treasury may at any time make an order altering the percentage rate specified as the main primary percentage in section 8(2)(a) of the Contributions and Benefits Act.

• (2) For the purpose of adjusting amounts payable by way of secondary Class 1 contributions, the Treasury may at any time make an order altering the percentage rate specified as the secondary percentage in section 9(2) of the Contributions and Benefits Act.