(1) The Department may review any certificate of total benefit if the Department is satisfied that it was issued in ignorance of, or was based on a mistake as to, some material fact or that a mistake (whether in computation or otherwise) has occurred in its preparation.
(2) On any such review the Department may either—
(a) confirm the certificate, or
(b) issue a fresh certificate containing such variations as the Department considers appropriate,
but the Department shall not so vary the certificate as to increase the total benefit.
(3) In any case where—
(a) one or more relevant payments have been made, and
(b) in consequence of a review under this section, it appears that the aggregate amount so paid exceeds the amount that ought to have been paid,
the Department shall pay the intended recipient an amount equal to the excess.
(1) An appeal shall lie in accordance with this section against any certificate of total benefit at the instance of the compensator, the victim or the intended recipient, on the ground—
(a) that any amount, rate or period specified in the certificate is incorrect, or
(b) that benefit paid or payable otherwise than in consequence of the accident, injury or disease in question has been brought into account.
(2) No appeal shall be brought under this section until—
(a) the claim giving rise to the compensation payment has been finally disposed of; and
(b) the relevant payment, or where more than one such payment may fall to be made, the final relevant payment, has been made.
(3) Notwithstanding subsection (2) above, where—
(a) an award of damages (“provisional damages”) has been made under paragraph 10(2)(a) of Schedule 6 to the Administration of Justice Act 1982; and
(b) the relevant payment or, where more than one such payment falls to be made, the final relevant payment in relation to the provisional damages so awarded has been made,
an appeal may be brought under this section against any certificate of total benefit by reference to which the amount of that relevant payment, or any of those relevant payments, was made.
(4) Regulations may make provision—
(a) as to the manner in which, and the time within which, appeals under this section are to be brought, and
(b) for the purpose of enabling any such appeal to be treated as an application for review under section 93 above,
and regulations under paragraph (b) above may, in particular, provide that the circumstances in which such a review may be carried out shall not be restricted to those specified in section 93 above.
(5) If any of the medical questions arises for determination on an appeal under this section, the Department shall refer that question to a medical appeal tribunal, whose determination shall be binding, for the purposes of the appeal, on any social security appeal tribunal to whom a question is referred under subsection (7) below.
(6) A medical appeal tribunal, in determining any of the medical questions, shall take into account any decision of any court relating to the same, or any similar, issue arising in connection with the accident, injury or disease in question.
(7) If any question concerning any amount, rate or period specified in the certificate of total benefit arises for determination on an appeal under this section, the Department shall refer that question to a social security appeal tribunal, but where any medical questions arising on the appeal have been referred to a medical appeal tribunal—
(a) the Department shall not refer any question to the social security appeal tribunal until the Department has received the determination of the medical appeal tribunal on the questions referred to them; and
(b) the Department shall notify the social security appeal tribunal of the determinations of the medical appeal tribunal.
(8) On a reference under subsection (7) above a social security appeal tribunal may either—
(a) confirm the amounts, rates and periods specified in the certificate of total benefit; or
(b) specify any increases, reductions or other variations which are to be made on the issue of the fresh certificate under subsection (9) below.
(9) When the Department has received the determinations of the tribunals on the questions referred to them under subsections (5) and (7) above, it shall in accordance with those determinations either—
(a) confirm the certificate against which the appeal was brought, or
(b) issue a fresh certificate.
(10) Regulations may make provision with respect to the procedure for the reference under this section of questions to medical appeal tribunals or social security appeal tribunals.
(11) An appeal shall lie to a Commissioner at the instance of the Department, the compensator, the victim or the intended recipient from a decision of a medical appeal tribunal or a social security appeal tribunal under this section on the ground that the decision was erroneous in point of law; and for the purposes of appeals under this subsection—
(a) section 21(7) to (10) above shall apply in relation to an appeal from the decision of a social security appeal tribunal; and
(b) section 46(3) above shall apply in relation to an appeal from the decision of a medical appeal tribunal.
(12) In this section “the medical questions” means—
(a) any question whether, as the result of a particular occurrence, the victim suffered an injury, sickness or disease;
(b) any question as to the period for which the victim suffered any injury, sickness or disease.
(1) Where it appears, in consequence of an appeal under section 94 above, that the aggregate amount of the relevant payment or payments actually made exceeds the amount that ought to have been paid, the Department shall pay the intended recipient an amount equal to that excess.
(2) Where it appears, in consequence of such an appeal, that the aggregate amount of the relevant payment or payments actually made is less than the amount that ought to have been paid, the intended recipient shall pay the Department an amount equal to the deficiency.
(3) Without prejudice to any other method of enforcement, an amount payable under subsection (2) above may be recovered by deduction from any benefits which are prescribed benefits for the purposes of section 69 above.
96 Recovery of relevant payment in cases of default.
(1) This section applies in any case where the compensator has made a compensation payment but—
(a) has not requested a certificate of total benefit in respect of the victim, or
(b) if he has done so, has not made the relevant payment within the time limit imposed by section 79 above.
(2) Where this section applies, the Department may—
(a) if no certificate of total benefit has been issued to the compensator, issue to him such a certificate and a demand for the relevant payment to be made forthwith, or
(b) if a certificate of total benefit has been issued to the compensator, issue to him a copy of that certificate and such a demand,
and the amount so certified shall, to the extent that it does not exceed the amount of the compensation payment, be recoverable by the Department from the compensator.
(3) Any amount recoverable under this section shall, if the county court so orders, be enforceable as if it were payable under an order of that court.
(4) A document bearing a certificate which—
(a) is signed by a person authorised in that behalf by the Department, and
(b) states that the document, apart from the certificate, is a record of the amount recoverable under this section,
shall be conclusive evidence that that amount is so recoverable; and a certificate purporting to be signed as aforesaid shall be deemed to be so signed unless the contrary is proved.
(5) Where this section applies in relation to two or more connected compensators, the Department may proceed against them as if they were jointly and severally liable for an amount equal to the difference between—
(a) the total benefit determined in accordance with the latest connected certificate of total benefit issued to any of them, and
(b) the aggregate amount of any connected relevant payments previously made.
(6) Nothing in subsection (5) above authorises the recovery from any person of an amount in excess of the compensation payment by virtue of which this section applies to him (or, if there are two or more such payments which are connected, the aggregate amount of those payments).
(7) In subsections (5) and (6) above, “connected” means relating to the same victim and the same accident, injury or disease.
97 Foreign compensators: duties of intended recipient.
(1) Where, immediately before the making of the compensation payment, the compensator is not resident and does not have a place of business in Northern Ireland, any deduction, payment or other thing which would, apart from this section, fall to be made or done under the recoupment provisions by the compensator shall instead be made or done by the intended recipient and references to the compensator shall be construed accordingly.
(2) The Department may by regulations make such provision as it considers expedient for the purpose of modifying the recoupment provisions in their application in such a case.
98 Interest on damages: reductions in respect of relevant payments.
In assessing the amount of interest payable in respect of an award of damages, the amount of the award shall be treated as reduced by a sum equal to the amount of the relevant payment (if any) required to be made in connection with the payment of the damages and, if both special and general damages are awarded, any such reductions shall be treated as made first against the special damages and then, as respects any remaining balance, against the general damages.
This Part of this Act applies in relation to the making of a compensation payment by the Crown as it applies in relation to the making of a compensation payment by any other compensator.
(1) If—
(a) any person persistently refuses or neglects to maintain himself or any person whom he is liable to maintain; and
(b) in consequence of his refusal or neglect universal credit, income support , an income-based jobseeker's allowance or an income-related employment and support allowance is paid to or in respect of him or such a person,
he shall be guilty of an offence and liable on summary conviction to imprisonment for a term not exceeding 3 months or to a fine of an amount not exceeding level 4 on the standard scale or to both.
(2) For the purposes of subsection (1) above a person shall not be taken to refuse or neglect to maintain himself or any other person by reason only of anything done or omitted in furtherance of a trade dispute.
(3) Subject to subsection (4), for the purposes of this Part, a person shall be liable to maintain another person if that other person is—
(a) his or her spouse or civil partner, or
(b) a person whom he or she would be liable to maintain if section 74(6)(c) and (8) had effect for the purposes of this Part.
(4) For the purposes of this section, in its application to an income-based jobseeker’s allowance or an income-related employment and support allowance , subsection (3)(b) shall not apply .
101 Recovery of expenditure on benefit from person liable for maintenance.
(1) Subject to the following provisions of this section, if income support or universal credit is claimed by or in respect of a person whom another person is liable to maintain or paid to or in respect of such a person, the Department may make a complaint under Part VIII of the Magistrates’ Courts (Northern Ireland) Order 1981 against the liable person for an order under this section.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) On the hearing of a complaint under this section the court shall have regard to all the circumstances and, in particular, to the income of the liable person, and may order him to pay such sum, weekly or otherwise, as it may consider appropriate, except that in a case falling within section 74(6)(c) above that sum shall not include any amount which is not attributable to income support or universal credit (whether paid before or after the making of the order).
(5) In determining whether to order any payments to be made in respect of income support or universal credit for any period before the complaint was made, or the amount of any such payments, the court shall disregard any amount by which the liable person’s income exceeds the income which was his during that period.
(6) Any payments ordered to be made under this section shall be made—
(a) to the Department in so far as they are attributable to any income support or universal credit (whether paid before or after the making of the order);
(b) to the person claiming income support or universal credit or (if different) the dependant; or
(c) to such other person as appears to the court expedient in the interests of the dependant.
(7) Any proceedings for an order under this section shall be included among the proceedings which are domestic proceedings within the meaning of the Magistrates’ Courts (Northern Ireland) Order 1981; and Article 88 of that Order (definition of “domestic proceedings”) shall have effect accordingly.
103 Reduction of expenditure on income support: certain maintenance orders to be enforceable by the Department.
(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 Department 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 Department 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.
(bb) any water undertaker (within the meaning of the Water and Sewerage Services (Northern Ireland) Order 2006);
(3) The Department’s powers under this section are exercisable at the Department’s 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 Department 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 11 of the Maintenance and Affiliation Orders Act (Northern Ireland) 1966; ... . . .
(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 Department 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 Department shall be entitled to appear and be heard on the application.
(6) Where, by virtue of this section, the Department commences any proceedings to enforce a maintenance order, the Department shall, in relation to those proceedings, be treated for the purposes of any statutory provision relating to maintenance orders as if it 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, 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 Department shall inform the Department of Justice of the amount of that lump sum if the Department knows—
(a) that the primary recipient received civil legal services funded by the Department of Justice in connection with the proceedings in which the maintenance order was made, and
(b) that a sum remains unpaid on account of the contribution required of the primary recipient by virtue of Article 17 of the Access to Justice (Northern Ireland) Order 2003 in respect of those proceedings.
(8) In this section “maintenance order” means an order for the making of periodical payments under any statutory provision prescribed for the purposes of this subsection.
(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1) An individual who for the time being has the Department’s authorisation for the purposes of this Part shall be entitled, for any one or more of the purposes mentioned in subsection (2) below, to exercise any of the powers which are conferred on an authorised officer by sections 103B and 103C below.
(2) Those purposes are—
(a) ascertaining in relation to any case whether a benefit is or was payable in that case in accordance with any provision of the relevant social security legislation;
(b) investigating the circumstances in which any accident, injury or disease which has given rise, or may give rise, to a claim for—
(i) industrial injuries benefit, or
(ii) any benefit under any provision of the relevant social security legislation,
occurred or may have occurred, or was or may have been received or contracted;
(c) ascertaining whether provisions of the relevant social security legislation are being, have been or are likely to be contravened (whether by particular persons or more generally);
(d) preventing, detecting and securing evidence of the commission (whether by particular persons or more generally) of benefit offences.
(3) An individual has the Department’s authorisation for the purposes of this Part if, and only if, the Department has granted him an authorisation for those purposes and he is—
(a) an official of a government department;
(b) an individual employed by the Housing Executive; or
(c) an individual authorised to carry out functions of the Housing Executive relating to housing benefit.
(4) An authorisation granted for the purposes of this Part to an individual of any of the descriptions mentioned in subsection (3) above—
(a) shall be contained in a certificate provided to that individual as evidence of his entitlement to exercise powers conferred by this Part;
(b) may contain provision as to the period for which the authorisation is to have effect; and
(c) may restrict the powers exercisable by virtue of the authorisation so as to prohibit their exercise except for particular purposes, in particular circumstances or in relation to particular benefits or particular provisions of the relevant social security legislation.
(5) An authorisation granted under this section may be withdrawn at any time by the Department.
(6) Where the Department grants an authorisation for the purposes of this Part to an individual employed by the Housing Executive, or to an individual authorised to carry out functions of the Housing Executive relating to housing benefit—
(a) the Department and the Housing Executive shall enter into such arrangements (if any) as they consider appropriate with respect to the carrying out of functions conferred on that individual by or in connection with the authorisation granted to him; and
(b) the Department may make to the Housing Executive such payments (if any) as the Department thinks fit in respect of the carrying out by that individual of any such functions.
(7) The matters on which a person may be authorised to consider and report to the Department under section 128A below shall be taken to include the carrying out by any such individual as is mentioned in subsection (3)(b) or (c) above of any functions conferred on that individual by virtue of any grant by the Department of an authorisation for the purposes of this Part.
(8) The powers conferred by sections 103B and 103C below shall be exercisable in relation to persons holding office under the Crown and persons in the service of the Crown, and in relation to premises owned or occupied by the Crown, as they are exercisable in relation to other persons and premises.
(1) An authorised officer who has reasonable grounds for suspecting that a person—
(a) is a person falling within subsection (2) or (2A)below, and
(b) has or may have possession of or access to any information about any matter that is relevant for any one or more of the purposes mentioned in section 103A(2) above,
may, by written notice, require that person to provide all such information described in the notice as is information of which he has possession, or to which he has access, and which it is reasonable for the authorised officer to require for a purpose so mentioned.
(2) The persons who fall within this subsection are—
(a) any person who is or has been an employer or employee within the meaning of any provision made by or under the Contributions and Benefits Act;
(b) any person who is or has been a self-employed earner within the meaning of any such provision;
(c) any person who by virtue of any provision made by or under that Act falls, or has fallen, to be treated for the purposes of any such provision as a person within paragraph (a) or (b) above;
(d) any person who is carrying on, or has carried on, any business involving the supply of goods for sale to the ultimate consumers by individuals not carrying on retail businesses from retail premises;
(e) any person who is carrying on, or has carried on, any business involving the supply of goods or services by the use of work done or services performed by persons other than employees of his;
(f) any person who is carrying on, or has carried on, an agency or other business for the introduction or supply, to persons requiring them, of persons available to do work or to perform services;
(g) any district council acting in its capacity as an authority responsible for the granting of any licence;
(h) any person who is or has been a trustee or manager of a personal or occupational pension scheme;
(i) any person who is or has been liable to make a compensation payment or a payment to the Department under Article 8 of the Social Security (Recovery of Benefits) (Northern Ireland) Order 1997 (payments in respect of recoverable benefits);
(ia) a person of a prescribed description; and
(j) the servants and agents of any such person as is specified in any of paragraphs (a) to (ia) above.
(2A) The persons who fall within this subsection are—
(a) any bank;
(aa) the Director of National Savings;
(b) any person carrying on a business the whole or a significant part of which consists in the provision of credit (whether secured or unsecured) to members of the public;
(c) any insurer;
(d) any credit reference agency (within the meaning given by section 145(8) of the Consumer Credit Act 1974);
(e) any body the principal activity of which is to facilitate the exchange of information for the purpose of preventing or detecting fraud;
(f) any person carrying on a business the whole or a significant part of which consists in the provision to members of the public of a service for transferring money from place to place;
(g) any person who is the holder of a licence under Article 8(1) of the Gas (Northern Ireland) Order 1996 which relates to the conveyance or supply of gas through pipes;
(h) the Director of National Savings;any person who is the holder of a licence under Article 10(1) of the Electricity (Northern Ireland) Order 1992 which relates to the transmission or supply of electricity;
(hh) any water undertaker or sewerage undertaker (within the meaning of the Water and Sewerage Services (Northern Ireland) Order 2006);
(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(j) any person conducting any educational establishment or institution;
(k) any body the principal activity of which is to provide services in connection with admissions to educational establishments or institutions;
(l) any body to whom functions are delegated by arrangements made under Article 4(3) of the Education (Student Support) (Northern Ireland) Order 1998;
(m) any servant or agent of any person mentioned in any of the preceding paragraphs.
(2B) Subject to the following provisions of this section, the powers conferred by this section on an authorised officer to require information from any person by virtue of his falling within subsection (2A) above shall be exercisable for the purpose only of obtaining information relating to a particular person identified (by name or description) by the officer.
(2C) An authorised officer shall not, in exercise of those powers, require any information from any person by virtue of his falling within subsection (2A) above unless it appears to that officer that there are reasonable grounds for believing that the identified person to whom it relates is—
(a) a person who has committed, is committing or intends to commit a benefit offence; or
(b) a person who (within the meaning of Part VII of the Contributions and Benefits Act) is a member of the family of a person falling within paragraph (a) above.
(2D) Nothing in subsection (2B) or (2C) above shall prevent an authorised officer who is an official of a government department and whose authorisation states that his authorisation applies for the purposes of this subsection from exercising the powers conferred by this section for obtaining from—
(a) any person who (within the meaning of the Gas (Northern Ireland) Order 1996) supplies gas conveyed through pipes,
(b) any person who (within the meaning of the Electricity (Northern Ireland) Order 1992) supplies electricity conveyed by distribution systems, or
(c) any servant or agent of a person mentioned in either of the preceding paragraphs,
any information which relates exclusively to whether and in what quantities gas or electricity are being or have been supplied to residential premises specified or described in the notice by which the information is required.
(2E) The powers conferred by this section shall not be exercisable so as to secure the disclosure by a telecommunications operator or postal operator of communications data without the consent of the operator.
(2F) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) The obligation of a person to provide information in accordance with a notice under this section shall be discharged only by the provision of that information, at such reasonable time and in such form as may be specified in the notice, to the authorised officer who—
(a) is identified by or in accordance with the terms of the notice, or
(b) has been identified, since the giving of the notice, by a further written notice given by the authorised officer who imposed the original requirement or another authorised officer.
(4) The power of an authorised officer under this section to require the provision of information shall include a power to require the production and delivery up and (if necessary) creation of, or of copies of or extracts from any such documents containing the information as may be specified or described in the notice imposing the requirement.
(5) No one shall be required under this section to provide—
(a) any information that tends to incriminate either himself or, in the case of a person who is married or is a civil partner, his spouse or civil partner ; or
(b) any information in respect of which a claim to legal professional privilege would be successful in any proceedings;
and for the purposes of this subsection it is immaterial whether the information is in documentary form or not..
(6) Provision may be made by order—
(a) adding any person to the list of persons falling within subsection (2A) above;
(b) removing any person from the list of persons falling within that subsection;
(c) modifying that subsection for the purpose of taking account of any change to the name of any person for the time being falling within that subsection.
(7) In this section—
bank means—
a person who has permission under Part 4A of the Financial Services and Markets Act 2000 to accept deposits;
an EEA firm of the kind mentioned in paragraph 5(b) of Schedule 3 to that Act, which has permission under paragraph 15 of that Schedule (as a result of qualifying for authorisation under paragraph 12 of that Schedule) to accept deposits or other repayable funds from the public; or
a person who does not require permission under that Act to accept deposits, in the course of his business in the United Kingdom;
“communications data” has the same meaning as in the Investigatory Powers Act 2016 (see sections 261 and 262 of that Act);
“credit" includes a cash loan or any form of financial accommodation, including the cashing of a cheque;
“insurer” means—
a person who has permission under Part 4A of the Financial Services and Markets Act 2000 to effect or carry out contracts of insurance; or
an EEA firm of the kind mentioned in paragraph 5(d) of Schedule 3 to that Act, which has permission under paragraph 15 of that Schedule (as a result of qualifying for authorisation under paragraph 12 of that Schedule) to effect or carry out contracts of insurance;
“postal operator” has the same meaning as in the Investigatory Powers Act 2016 (see section 262 of that Act);
“residential premises", in relation to a supply of gas , water or electricity, means any premises which-
at the time of the supply were premises occupied wholly or partly for residential purposes, or
are premises to which that supply was provided as if they were so occupied; and
“telecommunications operator” has the same meaning as in the Investigatory Powers Act 2016 (see section 261 of that Act).
(7A) The definitions of “bank” and “insurer” in subsection (7) above must be read with—
(a) section 22 of the Financial Services and Markets Act 2000;
(b) any relevant order under that section; and
(c) Schedule 2 to that Act.
103BA Power of Department to require electronic access to information
(1) Subject to subsection (2) below, where it appears to the Department-
(a) that a person falling within section 103B(2A) above keeps any electronic records,
(b) that the records contain or are likely, from time to time, to contain information about any matter that is relevant for any one or more of the purposes mentioned in section 103A(2) above, and
(c) that facilities exist under which electronic access to those records is being provided, or is capable of being provided, by that person to other persons,
the Department may require that person to enter into arrangements under which authorised officers are allowed such access to those records.
(2) An authorised officer—
(a) shall be entitled to obtain information in accordance with arrangements entered into under subsection (1) above only if his authorisation states that his authorisation applies for the purposes of that subsection; and
(b) shall not seek to obtain any information in accordance with any such arrangements other than information which relates to a particular person and could be the subject of a requirement under section 103B above.
(3) The matters that may be included in the arrangements that a person is required to enter into under subsection (1) above may include-
(a) requirements as to the electronic access to records that is to be made available to authorised officers;
(b) requirements as to the keeping of records of the use that is made of the arrangements;
(c) requirements restricting the disclosure of information about the use that is made of the arrangements; and
(d) such other incidental requirements as the Department considers appropriate in connection with allowing access to records to authorised officers.
(4) An authorised officer who is allowed access in accordance with any arrangements entered into under subsection (1) above shall be entitled to make copies of, and to take extracts from, any records containing information which he is entitled to require under section 103B above.
(1) An authorised officer shall be entitled, at any reasonable time and either alone or accompanied by such other persons as he thinks fit, to enter any p remises which—
(a) are liable to inspection under this section; and
(b) are premises to which it is reasonable for him to require entry in order to exercise the powers conferred by this section.
(2) An authorised officer who has entered any premises liable to inspection under this section may—
(a) make such an examination of those premises, and
(b) conduct any such inquiry there,
as appears to him appropriate for any one or more of the purposes mentioned in section 103A(2) above.
(3) An authorised officer who has entered any premises liable to inspection under this section may—
(a) question any person whom he finds there;
(b) require any person whom he finds there to do any one or more of the following—
(i) to provide him with such information,
(ii) to produce and deliver up and (if necessary) create such documents or such copies of, or extracts from, documents,
as he may reasonably require for any one or more of the purposes mentioned in section 103A(2) above; and
(c) take possession of and either remove or make his own copies of any such documents as appear to him to contain information that is relevant for any of those purposes.
(4) The premises liable to inspection under this section are any premises (including premises consisting in the whole or a part of a dwelling house) which an authorised officer has reasonable grounds for suspecting are—
(a) premises which are a person’s place of employment;
(b) premises from which a trade or business is being carried on or where documents relating to a trade or business are kept by the person carrying it on or by another person on his behalf;
(c) premises from which a personal or occupational pension scheme is being administered or where documents relating to the administration of such a scheme are kept by the person administering the scheme or by another person on his behalf;
(d) premises where a person who is the compensator in relation to any such accident, injury or disease as is referred to in section 103A(2)(b) above is to be found;
(e) premises where a person on whose behalf any such compensator has made, may have made or may make a compensation payment is to be found.
(5) An authorised officer applying for admission to any premises in accordance with this section shall, if required to do so, produce the certificate containing his authorisation for the purposes of this Part.
(6) Subsections (2E) and (5) of section 103B apply for the purposes of this section as they apply for the purposes of that section.
(1) For the purposes of the legislation to which this section applies the Department may appoint such inspectors, and pay to them such salaries or remuneration, as it may determine with the consent of the Department of Finance and Personnel.
(2) An inspector appointed under this section shall, for the purposes of the execution of that legislation, have the following powers—
(a) to enter at all reasonable times any premises liable to inspection under this section;
(b) to make such examination and inquiry as may be necessary—
(i) for ascertaining whether the provisions of the legislation are being, or have been, complied with in any such premises; or
(ii) for investigating the circumstances in which any accident, injury or disease which has given or may give rise to a claim for industrial injuries benefit, or for any benefit which is a listedbenefit, occurred or may have occurred, or was or may have been received or contracted;
(c) to examine, either alone or in the presence of any other person, as he thinks fit, in relation to any matters under the legislation on which he may reasonably require information, every person whom he finds in any such premises or whom he has reasonable cause to believe to be or to have been a person liable to pay—
(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(iii) a compensation payment or a payment to the Department under Article 8 of the Social Security (Recovery of Benefits) (Northern Ireland) Order 1997,
and to require every such person to be so examined;
(d) to exercise such other powers as may be necessary for carrying the legislation into effect.
(3) The premises liable to inspection under this section are any where an inspector has reasonable grounds for supposing that—
(a) any persons are employed;
(b) there is being carried on any agency or other business for the introduction or supply to persons requiring them of persons available to do work or to perform services;
(c) a personal or occupational pension scheme is being administered; or
(d) any person—
(i) who makes a compensation payment in consequence of any such accident, injury or disease as is referred to in subsection (2)(b)(ii) above; or
(ii) on whose behalf such a compensation payment has been, may have been, or may be, made,
carries on business or is to be found,
but do not include any private dwelling-house not used by, or by permission of, the occupier for the purposes of a trade or business.
(4) Every inspector shall be furnished with a certificate of his appointment, and on applying for admission to any premises for the purpose of the legislation shall, if so required, produce the certificate.
(5) Where any premises—
(a) are liable to be inspected—
(i) by an officer of the Inland Revenue under section 104ZA below, or
(ii) by an inspector or officer appointed or employed by some other government department, or
(b) are under the control of the Inland Revenue or some other government department,
the Department may make arrangements with the Inland Revenue or that other department for any of the powers or duties of inspectors under this section to be carried out by an inspector or officer employed by the Inland Revenue or that other department.
(6) In accordance with this section, persons shall furnish to an inspector all such information, and produce for his inspection all such documents, as he may reasonably require for the purpose of ascertaining—
(a) whether—
(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(iii) any compensation payment or payment to the Department under Article 8 of the Social Security (Recovery of Benefits) (Northern Ireland) Order 1997,
is or has been payable, or has been duly paid, by or in respect of any person; or
(b) whether benefit is or was payable to or in respect of any person.
(7) The following persons are under the duty imposed by subsection (6) above—
(a) the occupier of any premises liable to inspection under this section;
(b) any person who is or has been an employer or an employee within the meaning of any provision of the Contributions and Benefits Act;
(c) any person carrying on an agency or other business for the introduction or supply to persons requiring them of persons available to do work or to perform services;
(d) any person who is or has at any time been a trustee or manager of a personal or occupational pension scheme;
(e) any person who is or has been liable—
(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(ii) to make any compensation payment or payment to the Department under Article 8 of the Social Security (Recovery of Benefits) (Northern Ireland) Order 1997;
(f) the servants or agents of any such person as is specified in any of the preceding paragraphs,
but no one shall be required under this section to answer any questions or to give evidence tending to incriminate himself or, in the case of a person who is married, his or her spouse.
(8) This section applies to the following legislation—
(a) the Social Security Act 1973;
(b) the Contributions and Benefits Act except so far as relating to contributions, statutory sick pay or statutory maternity pay;
(c) this Act;
(d) the Pensions Order; . . .
(e) the Pensions Act except Part III of that Act
(f) the Social Security (Recovery of Benefits) (Northern Ireland) Order 1997.
(9) In this section “compensation payment" and “listed benefit" have the same meaning as in the Social Security (Recovery of Benefits) (Northern Ireland) Order 1997.
104ZA Class 1, 1A, 1B or 2 contributions: powers to call for documents etc
(1) Schedule 36 to the Finance Act 2008 (information and inspection powers) applies for the purpose of checking a person's position as regards relevant contributions as it applies for the purpose of checking a person's tax position, subject to the modifications in subsection (2).
(2) That Schedule applies as if—
(a) references to any provision of the Taxes Acts were to any provision of this Act or the Contributions and Benefits Act or the National Insurance Contributions Act 2014 relating to relevant contributions,
(b) references to prejudice to the assessment or collection of tax were to prejudice to the assessment of liability for, and payment of, relevant contributions,
(c) the reference to information relating to the conduct of a pending appeal relating to tax were a reference to information relating to the conduct of a pending appeal relating to relevant contributions, and
(d) paragraphs 21 , 21A, 35(4A)(c), 36, 37(2) and (2A), 37A and 37B of that Schedule (restrictions on giving taxpayer notice where taxpayer has made tax return) were omitted.
(2A) Part 3 of Schedule 38 to the Finance Act 2012 (power to obtain tax adviser’s files etc) applies in relation to relevant contributions as in relation to tax and, accordingly—
(a) the cases described in paragraph 7 of that Schedule (case A and case B) include cases involving conduct or an offence relating to relevant contributions,
(b) (whether the case involves conduct or an offence relating to tax or relevant contributions) the papers and other documents that may be sought under that Part include ones relating to relevant contributions, and
(c) the other Parts of that Schedule apply so far as necessary to give effect to the application of Part 3 by virtue of this subsection.
(3) In this section “relevant contributions” means Class 1, Class 1A, Class 1B or Class 2 contributions.
(1) An individual who for the time being has the authorisation of the Housing Executive for the purposes of this Part (“a Housing Executive authorisation”) shall be entitled, for any one or more of the purposes mentioned in subsection (2) below, to exercise any of the powers which, subject to subsection (7) below, are conferred on an authorised officer by sections 103B and 103C above.
(2) Those purposes are—
(a) ascertaining in relation to any case whether housing benefit is or was payable in that case;
(b) ascertaining whether provisions of the relevant social security legislation that relate to housing benefit are being, have been or are likely to be contravened (whether by particular persons or more generally);
(c) preventing, detecting and securing evidence of the commission (whether by particular persons or more generally) of benefit offences relating to housing benefit.
(3) An individual has the authorisation for the purposes of this Part of the Housing Executive if, and only if, the Housing Executive has granted him an authorisation for those purposes and he is—
(a) an individual employed by the Housing Executive;
(b) an individual authorised to carry out functions of the Housing Executive relating to housing benefit; or
(c) an official of a government department.
(4) Subsection (4) of section 103A above shall apply in relation to a Housing Executive authorisation as it applies in relation to an authorisation under that section.
(5) A Housing Executive authorisation may be withdrawn at any time by the Housing Executive or by the Department.
(6) It shall be the duty of the Housing Executive to comply with any directions of the Department as to—
(a) whether or not Housing Executive authorisations are to be granted by the Housing Executive;
(b) the period for which authorisations granted by the Housing Executive are to have effect;
(c) the number of persons who may be granted authorisations by the Housing Executive at any one time; and
(d) the restrictions to be contained by virtue of subsection (4) above in the authorisations granted by the Housing Executive for those purposes.
(7) The powers conferred by sections 103B and 103C above shall have effect in the case of an individual who is an authorised officer by virtue of this section as if those sections had effect—
(a) with the substitution for every reference to the purposes mentioned in section 103A(2) above of a reference to the purposes mentioned in subsection (2) above; . . .
(b) with the substitution for every reference to the relevant social security legislation of a reference to so much of it as relates to housing benefit ; and
(c) with the omission of section 103B(2D) above.
104AA Power of Housing Executive to require electronic access to information
(1) Subject to subsection (2) below, where it appears to the Housing Executive-
(a) that a person falling within section 103B(2A) above keeps any electronic records,
(b) that the records contain or are likely, from time to time, to contain information about any matter that is relevant for any one or more of the purposes mentioned in section 104A(2) above, and
(c) that facilities exist under which electronic access to those records is being provided, or is capable of being provided, by that person to other persons, the Housing Executive may require that person to enter into arrangements under which authorised officers are allowed such access to those records.
(2) An authorised officer—
(a) shall be entitled to obtain information in accordance with arrangements entered into under subsection (1) above only if his authorisation states that his authorisation applies for the purposes of that subsection; and
(b) shall not seek to obtain any information in accordance with any such arrangements other than information which-
(i) relates to a particular person; and
(ii) could be the subject of any such requirement under section 103B above as may be imposed in exercise of the powers conferred by section 104A(7) above.
(3) The matters that may be included in the arrangements that a person is required to enter into under subsection (1) above may include-
(a) requirements as to the electronic access to records that is to be made available to authorised officers;
(b) requirements as to the keeping of records of the use that is made of the arrangements;
(c) requirements restricting the disclosure of information about the use that is made of the arrnagements; and
(d) such other incidental requirements as the Housing Executive considers appropriate in connection with allowing access to records to authorised officers.
(4) An authorised officer who is allowed access in accordance with any arrangements entered into under subsection (1) above shall be entitled to make copies of, and to take extracts from, any records containing information which he is entitled to make the subject of a requirement such as is mentioned in subsection (2)(b) above.
(5) The Housing Executive shall not-
(a) require any person to enter into arrangements for allowing authorised officers to have electronic access to any records; or
(b) otherwise than in pursuance of a requirement under this section, enter into any arrangements with a person specified in section 103B(2A) above for allowing anyone acting on behalf of the Housing Executive for purposes connected with any benefit to have electronic access to any private information contained in any records,
except with the consent of the Department and subject to any conditions imposed by the Department by the provisions of the consent.
(6) A consent for the purposes of subsection (5) above may be given in relation to a particular case, or in relation to any case that falls within a particular description of cases.
(7) In this section “private information”,in relation to the Housing Executive, means any information held by a person who is not entitled to disclose it to the Housing Executive except in compliance with a requirement imposed by the Housing Executive in exercise of its statutory powers.
104B Powers of inspectors appointed under section 104A.
(1) An inspector may—
(a) on showing his certificate of appointment as an inspector (if required to do so), enter any premises liable to inspection under this section at any reasonable time together with such other persons as he considers it necessary to take with him;
(b) make inquiries about, and examine documents relating to, any person believed by him to be a benefit claimant or a benefit recipient; and
(c) interview any person found by him in any premises liable to inspection under this section or believed by him to hold or have access to information or documents relating to any person believed by him to be a benefit claimant or a benefit recipient.
(2) Any person liable to supply information or produce documents under this section shall—
(a) supply to an inspector all such information; and
(b) produce for his inspection, or supply him with a copy of, all such documents,
as he may reasonably require for the purpose of ascertaining whether housing benefit is or was payable to or in respect of any person.
(3) Information, documents and copies supplied or produced under subsection (2) above shall be in such form as the inspector may reasonably require.
(4) No one shall be required under subsection (2) above to answer any questions or to give evidence tending to incriminate himself or, in the case of a person who is married, his or her spouse.
(5) Premises are liable to inspection under this section if an inspector has reasonable grounds for believing that—
(a) any persons are employed there;
(b) a trade or business is being carried on from there; or
(c) any records relating to a trade or business are kept there;
but a private dwelling-house is not liable to inspection under this section unless an inspector has reasonable grounds for believing that a trade or business is being carried on from the dwelling-house and that the trade or business is not also being carried on from premises other than a dwelling-house.
(6) For the purposes of this section—
(a) a benefit claimant is a person who has claimed housing benefit; and
(b) a benefit recipient is a person to whom housing benefit has been paid.
(7) Persons are liable to supply information or produce documents under this section if they—
(a) occupy any premises liable to inspection under this section or are found by an inspector in any such premises;
(b) are believed by an inspector to be benefit claimants or benefit recipients;
(c) are believed by an inspector to hold or have access to information or documents relating to a person within paragraph (b) above; or
(d) are employees or agents of a person within any of paragraphs (a) to (c) above.
(8) The Housing Executive may make arrangements for any power under this section which may be exercised in relation to any premises to be exercised—
(a) by any inspector appointed by, or an officer of, the Executive if the premises are liable to be inspected by that inspector or officer or are under the control of the Executive; or
(b) by any inspector appointed by, or an officer of, a government department if the premises are liable to be inspected by that inspector or officer or are under the control of that department.
(9) In this section—
“inspector" means (except in subsection (8) above) an inspector appointed under section 104A above; and
“document" means anything in which information of any description is recorded.
(1) If a person—
(a) wilfully 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 section 103BA or 104AA above 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 104ZA above or by virtue of an authorisation granted under section 103A or 104A above.
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
105A Dishonest representations for obtaining benefit etc.
(1) If a person dishonestly—
(a) makes a false statement or representation; or
(b) produces or furnishes, or causes or allows to be produced or furnished, any document or information which is false in a material particular;
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
with a view to obtaining any benefit or other payment or advantage under the relevant social security legislation (whether for himself or for some other person), he shall be guilty of an offence.
(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 dishonestly fails to give a prompt notification of that change in the prescribed manner to the prescribed person.
(1B) A person shall be guilty of an offence 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 dishonestly 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) This subsection applies where—
(a) there has been a change of circumstances affecting any entitlement of a person (“the claimant”) to any benefit or other payment or advantage under any provision of the relevant social security legislation;
(b) the benefit, payment or advantage is one in respect of which there is another person (“the recipient”) who for the time being 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) the change is not a change that is excluded by regulations from the changes that are required to be notified.
(1D) In a case where subsection (1C) above applies, the recipient shall be 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 dishonestly fails to give a prompt notification of that change in the prescribed manner to the prescribed person.
(1E) In a case where subsection (1C) above applies, a person other than the recipient shall be 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 dishonestly causes or allows the recipient to fail to give a prompt notification of that change in the prescribed manner to the prescribed person.
(1F) In any case where subsection (1C) above applies but the right of the recipient is confined to a right, by reason of his being a person to whom the claimant is required to make payments in respect of a dwelling, to receive payments of housing benefit—
(a) a person shall not be guilty of an offence under subsection (1D) or (1E) above unless the change is one relating to one or both of the following-
(i) the claimant’s occupation of that dwelling;
(ii) the claimant’s liability to make payments in respect of that dwelling;
but
(b) subsections (1D)(a) and (1E)(a) above shall each have effect as if after “ knows ” there were inserted “ or could reasonably be expected to know ”.
(1G) For the purposes of subsections (1A) to (1E) above a notification of a change is prompt if, and only if, it is given as soon as reasonably practicable after the change occurs.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) A person guilty of an offence under this section shall be liable—
(a) on summary conviction, to imprisonment for a term not exceeding six months, or to a fine not exceeding the statutory maximum, or to both; or
(b) on conviction on indictment, to imprisonment for a term not exceeding seven years, or to a fine, or to both.
106 False representations for obtaining benefit etc.
(1) If a person for the purpose of obtaining any benefit or other payment under the relevantsocial 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.
(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 shall be 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 105A above applies, the recipient shall be 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 shall be 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 105A 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.
(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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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 that legislation.
(1A) The legislation to which this section applies is—
(a) the relevant social security legislation; and
(b) the statutory provisions specified in section 115CA(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 6 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 3 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.
107A Statutory sick pay and statutory maternity pay: breach of regulations
(1) Where a person fails to produce any document or record, or provide any information, in accordance with—
(a) regulations under section 5(1)(j) and (4), so far as relating to statutory sick pay or statutory maternity pay,
(b) regulations under section 122 or 124, or
(c) regulations under section 149(5)(b) or 155B of the Contributions and Benefits Act,
that person is liable to the penalties mentioned in subsection (2).
(2) The penalties are—
(a) a penalty not exceeding £300, and
(b) if the failure continues after a penalty is imposed under paragraph (a), a further penalty or penalties not exceeding £60 for each day on which the failure continues after the day on which the penalty under that paragraph was imposed (but excluding any day for which a penalty under this paragraph has already been imposed).
(3) Where a person fails to maintain a record in accordance with regulations under section 122 or 124 of this Act, or section 155B of the Contributions and Benefits Act, he is liable to a penalty not exceeding £3,000.
(4) No penalty may be imposed under subsection (1) at any time after the failure concerned has been remedied.
(5) But subsection (4) does not apply to the imposition of a penalty under subsection (2)(a) in respect of a failure to produce any document or record in accordance with regulations under section 122(5) or 124(4).
(6) Where, in the case of any employee, an employer refuses or repeatedly fails to make payments of statutory sick pay or statutory maternity pay in accordance with any regulations under section 5, the employer is liable to a penalty not exceeding £3,000.
(7) Section 118(2) of the Taxes Management Act 1970 (extra time for compliance etc) applies for the purposes of subsections (1), (3) and (6) as it applies for the purposes of that Act.
(8) Schedule 1 to the Employment (Northern Ireland) Order 2002 (penalties relating to statutory paternity pay and statutory adoption pay: procedures and appeals) applies in relation to penalties imposed under this section (with the modifications set out in subsection (9)).
(9) That Schedule applies as if—
(a) references to a penalty under Article 12 or 13 of that Order were to a penalty under this section,
(b) in paragraph 1(2), the reference to Article 12(2)(a) of that Order were to subsection (2)(a) of this section, and
(c) the provisions of the Taxes Management Act 1970 having effect in relation to an appeal mentioned in paragraph 3(2) of that Schedule did not include section 50(9) of that Act.
107B Statutory sick pay and statutory maternity pay: fraud and negligence
(1) Where a person fraudulently or negligently—
(a) makes any incorrect statement or declaration in connection with establishing entitlement to statutory sick pay or statutory maternity pay, or
(b) produces any incorrect document or record or provides any incorrect information of a kind mentioned in—
(i) regulations under section 5(1)(j) and (4), so far as relating to statutory sick pay or statutory maternity pay,
(ii) regulations under section 122 or 124, or
(iii) regulations under section 149(5)(b) or 155B of the Contributions and Benefits Act,
he is liable to a penalty not exceeding £3,000.
(2) Where an employer fraudulently or negligently makes an incorrect payment of statutory sick pay or statutory maternity pay, he is liable to a penalty not exceeding £3,000.
(2A) Where an employer fraudulently or negligently receives a payment in pursuance of regulations under section 155B of the Contributions and Benefits Act (funding of employers' statutory sick pay liabilities in relation to coronavirus), the employer is liable to a penalty not exceeding £3,000.
(3) Where an employer fraudulently or negligently receives an overpayment in pursuance of regulations under section 163 of the Contributions and Benefits Act (statutory maternity pay: advance payments to employers), he is liable to a penalty not exceeding £3,000.
(4) Schedule 1 to the Employment (Northern Ireland) Order 2002 (penalties relating to statutory paternity pay and statutory adoption pay: procedures and appeals) applies in relation to penalties imposed under this section (with the modifications set out in subsection (5)).
(5) That Schedule applies as if—
(a) references to a penalty under Article 12 or 13 of that Order were to a penalty under this section, and
(b) the provisions of the Taxes Management Act 1970 having effect in relation to an appeal mentioned in paragraph 3(2) of that Schedule did not include section 50(9) of that Act.
(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 7 years or to a fine or to both;
(b) on summary conviction, to a fine not exceeding the statutory maximum.
(1) If a person fails to pay, at or within the time prescribed for the purpose, any contribution which he is liable to pay, he shall be liable to a penalty.
(2) If a person fails to pay, at or within the time prescribed for the purpose, any sums which he is required by regulations made by virtue of paragraph 6 or 7B of Schedule 1 to the Contributions and Benefits Act to pay, he shall be liable to a penalty under subsection (1) above without proof of his failure so to pay any particular contribution.
(3) For the purposes of subsection (1) above, regulations 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 Department—
(i) within 6 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 3 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 Department, in its discretion, to mitigate or to remit any such penalty, or to stay or to compound any proceedings for a penalty.
(4) Subsection (1) above does not apply—
(a) to any failure by a person in respect of which he has been convicted of an offence under section 108(1) above; or
(b) to Class 4 contributions recoverable by the Inland Revenue.
Section 20(2) and (3) of the Interpretation Act (Northern Ireland) 1954 (offences by bodies corporate) shall apply to this Act as if it were an enactment within the meaning of section 1(b) of that Act.
(1) This section applies where an overpayment is recoverable from a person by, or due from a person to, the Department or the Housing Executive under or by virtue of section 69 , 69ZB , 69A or 73 above and it appears to the Department or the Executive that—
(a) the making of the overpayment was attributable to an act or omission on the part of that person; and
(b) there are grounds for instituting against him proceedings for an offence (under this Act or any other statutory provision) relating to the overpayment.
(1A) This section also applies where—
(a) it appears to the Department or the Housing Executive that there are grounds for instituting proceedings against a person for an offence (under this Act or any other statutory provision) relating to an act or omission on the part of that person in relation to any benefit, and
(b) if an overpayment attributable to the act or omission had been made, the overpayment would have been recoverable from the person by, or due from the person to, the Department or the Housing Executive under or by virtue of section 69, 69ZB, 69A or 73.
(2) The Department or the Housing Executive may give to the person a written notice—
(a) stating that he may be invited to agree to pay a penalty and that, if he does so in the manner specified by the Department or the Executive, no proceedings referred to in subsection (1) or (1A) will be instituted against him; and
(b) containing such information relating to the operation of this section as may be prescribed.
(3) The amount of the penalty in a case falling within subsection (1) is 50 per cent. of the amount of the overpayment (rounded down to the nearest whole penny), subject to—
(a) a minimum amount of £350, and
(b) a maximum amount of £2000.
(3A) The amount of the penalty in a case falling within subsection (1A) is £350.
(3B) The Department may by order amend—
(a) the percentage for the time being specified in subsection (3);
(b) any figure for the time being specified in subsection (3)(a) or (b) or (3A).
(4) If the person agrees in the specified manner to pay the penalty—
(a) the amount of the penalty shall be recoverable by the same methods as those by which the overpayment is or would have been recoverable; and
(b) no proceedings will be instituted against him for an offence (under this Act or any other statutory provision) relating to the overpayment or to the act or omission referred to in subsection (1A)(a).
(5) The person may withdraw his agreement to pay the penalty by notifying the Department or the Housing Executive, in the manner specified by the Department or the Executive, at any time during the period of 28 days beginning with the day on which he agrees to pay it; and if he does so—
(a) so much of the penalty as has already been recovered shall be repaid; and
(b) subsection (4)(b) above shall not apply.
(6) In a case referred to in subsection (1) where, after the person has agreed to pay the penalty, it is decided on a review or appeal or in accordance with regulations that the overpayment is not recoverable or due, so much of the penalty as has already been recovered shall be repaid.
(7) In a case referred to in subsection (1) where, after the person has agreed to pay the penalty, the amount of the overpayment is revised on a review or appeal or in accordance with regulations—
(a) so much of the penalty as has already been recovered shall be repaid; and
(b) subsection (4)(b) above shall no longer apply by reason of the agreement;
but if a new agreement is made under this section in relation to the revised overpayment, the amount already recovered by way of penalty, to the extent that it does not exceed the amount of the new penalty, may be treated as recovered under the new agreement instead of being repaid.
(7A) Subject to subsection (7B) below, the Department and the Housing Executive may agree that, to the extent determined by the agreement, one may carry out on the other’s behalf, or may join in the carrying out of, any of the other’s functions under this section.
(7B) Subsection (7A) above shall not authorise any delegation of-
(a) the function of the person by whom any overpayment is or would have been recoverable, or to whom it is or would have been due, of determining whether or not a notice should be given under subsection (2) above in respect of that overpayment; or
(b) the power to make regulations for the purposes of paragraph (b) of subsection (2) above.
(8) In this section “overpayment” means—
(a) a payment which should not have been made;
(b) a sum which the Department should have received;
(c) an amount of benefit paid in excess of entitlement; or
(d) an amount equal to an excess of benefit allowed;
and the reference in subsection (1)(a) or (1A)(b) above to the making of the overpayment is to the making of the payment, the failure to receive the sum, the payment of benefit in excess of entitlement or the allowing of an excess of benefit.
109B Penalty as alternative to prosecution: colluding employers, etc.
(1) This section applies where it appears to the Department or the Housing Executive-.
(a) that there are grounds for instituting proceedings against any person (“the responsible person”for an offence (whether or not under this Act) in respect of any conduct; and
(b) that the conduct in respect of which there are grounds for instituting the proceedings is conduct falling within subsection (2) below.
(2) Conduct in respect of which there appear to be grounds for instituting proceedings falls within this subsection if—
(a) those proceedings would be for an offence under this Act in connection with an inquiry relating to the employment of relevant employees or of any one or more particular relevant employees; or
(b) it is conduct which was such as to facilitate the commission of a benefit offence by a relevant employee (whether or not such an offence was in fact committed).
(3) The Department or the Housing Executive may give to the responsible person a written notice —
(a) specifying or describing the conduct in question;
(b) stating that he may be invited to agree to pay a penalty in respect of that conduct;
(c) stating that, if he does so in the manner specified by the Department or the Housing Executive, no criminal proceedings will be instituted against him in respect of that conduct; and
(d) containing such information relating to the operation of this section as may be prescribed.
(4) If the recipient of a notice under subsection (3) agrees, in the specified manner, to pay the penalty—
(a) the amount of the penalty shall be recoverable from the recipient by the Department or the Housing Executive; and
(b) no criminal proceedings shall be instituted against the recipient in respect of the conduct to which the notice relates.
(4A) Sections 69ZC, 69ZD and 69ZE apply in relation to amounts recoverable under subsection (4)(a) as to amounts recoverable by the Department under section 69ZB (and, where the notice is given by the Housing Executive, those sections so apply as if references to the Department were to the Housing Executive).
(5) The amount of the penalty shall be—
(a) in a case in which the conduct in question falls within paragraph (a) of subsection (2) above but not within paragraph (b) of that subsection, £1,000;
(b) in a case in which that conduct falls within paragraph (b) of that subsection and the number of relevant employees by reference to whom it falls within that subsection is five or more, £5,000; and
(c) in any other case, the amount obtained by multiplying £1,000 by the number of relevant employees by reference to whom that conduct falls within that subsection.
(6) The responsible person may withdraw his agreement to pay a penalty under this section by notifying the Department or the Housing Executive, in the manner specified by the Department or the Housing Executive, at any time during the period of 28 days beginning with the day on which he agrees to pay it.
(7) Where the responsible person withdraws his agreement in accordance with subsection (6) above—
(a) so much of the penalty as has already been recovered shall be repaid; and
(b) subsection (4)(b) above shall not apply.
(8) For the purposes of this section an individual is a relevant employee in relation to any conduct of the responsible person if—
(a) that conduct was at or in relation to a time when that individual was an employee of the responsible person;
(b) that conduct was at or in relation to a time when that individual was an employee of a body corporate of which the responsible person is or has been a director; or
(c) the responsible person, in engaging in that conduct, was acting or purporting to act on behalf of, in the interests of or otherwise by reason of his connection with, any person by whom that individual is or has been employed.
(9) In this section —
“conduct” includes acts, omissions and statements;
“the Department” also includes the Department of Finance and Personnel;
“director”—
in relation to a company (as defined in section 1(1) of the Companies Act 2006) , includes a shadow director;
in relation to any such company that is a subsidiary of another, includes any director or shadow director of the other company; and
in relation to a body corporate whose affairs are managed by its members, means a member of that body corporate;
“employee” means any person who—
is employed under a contract of service or apprenticeship, or in an office (including an elective office), or
carries out any work under any contract under which he has undertaken to provide his work,
and “employment” shall be construed accordingly;
...
“shadow director” means a shadow director as defined in section 251 of the Companies Act 2006 ;
“subsidiary” means a subsidiary as defined in section 1159 of the Companies Act 2006 .
(1) Any person authorised by the Department, the Department of the Environment or the Housing Executive in that behalf may conduct any proceedings under any provision of this Act other than section 108 or under any provision of the Jobseekers (Northern Ireland) Order 1995before a magistrates’ court, although not a barrister or solicitor.
(2) Notwithstanding anything in any statutory provision—
(a) proceedings for an offence under this Act (other than proceedings to which paragraph (b) applies) , for an offence under the Jobseekers (Northern Ireland) Order 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 Department to justify a prosecution for the offence, comes to its knowledge or within a period of 12 months from the commission of the offence, whichever period last expires; and
(b) proceedings brought by the Department of Finance and Personnel or the Housing Executive for an offence under this Act relating to housing 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 Department of the Environment or the Housing Executive to justify a prosecution for the offence, comes to its 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 105A above.
(3) For the purposes of subsection (2) above—
(a) a certificate purporting to be signed by or on behalf of the Head or a secretary, under secretary or assistant secretary of the Department or of the Department of the Environment as to the date on which such evidence as is mentioned in paragraph (a) or (b) of that subsection came to its knowledge shall be conclusive evidence of that date; and
(b) a certificate purporting to be signed by a member of the Housing Executive or by an officer of the Executive authorised by it to act for the purposes of this section as to the date on which such evidence as is mentioned in paragraph (b) of that subsection came to the Executive’s knowledge shall be conclusive evidence of that date.
(4) Any proceedings in respect of any act or omission of an adjudication officer which, apart from this subsection, would fall to be brought against a person appointed by virtue of section 36(1) above who is resident in Great Britain, other than proceedings for an offence, may instead be brought against the Chief Adjudication Officer; and, for the purposes of any proceedings so brought, the acts or omissions of the adjudication officer shall be treated as the acts or omissions of the Chief Adjudication Officer.
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5A) In relation to proceedings for an offence under section 108 above—
(a) the reference in subsection (2)(a) above to the Department, and
(b) the reference in subsection (3)(a) above to the Head or a secretary, under secretary or assistant secretary of the Department,
shall have effect as references to the Inland Revenue.
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1) This section applies to proceedings before a court—
(a) for an offence under this Act or the Jobseekers (Northern Ireland) Order 1995;
(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 Department , or the Inland Revenue or the National Insurance Fund.
(2) A decision of the Department which—
(a) falls within Part II of Schedule 3 to the Social Security (Northern Ireland) Order 1998 (“the 1998 Order”); 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 Department has not been obtained or an application with respect to the decision has been made under Article 10 or 11 of the 1998 Order,
the decision shall be referred to the Department to be made in accordance (subject to any necessary modifications) with Chapter II of PartII of thatOrder.
(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 Article 10 or 11 of the 1998 Order.
(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.
111A Issues arising in proceedings: contributions, etc.
(1) This section applies to proceedings before a court—
(a) for an offence under this Act or the Jobseekers (Northern Ireland) Order 1995; or
(b) involving any question as to the payment of contributions (other than a Class 4 contribution recoverable in accordance with section 15 of the Contributions and Benefits Act); or
(c) for the recovery of any sums due to the Inland Revenue or the National Insurance Fund.
(2) A decision of an officer of the Inland Revenue which—
(a) falls within Article 7(1) of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999; 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 an officer of the Inland Revenue has not been obtained under Article 7 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999,
the decision shall be referred to such an officer to be made in accordance (subject to any necessary modifications) with Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.
(4) Subsection (2) above does not apply where, in relation to the decision—
(a) an appeal has been brought but not determined;
(b) 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
(c) an application for variation of the decision has been made under regulations made under Article 9 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.
(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.
(1) A certificate of an authorised officer that any amount by way of contributions, or by way of interest or penalty in respect of contributions, which a person is liable to pay to the Inland Revenue for any period has not been paid—
(a) to the officer; or
(b) to the best of his knowledge and belief, to any other person to whom it might lawfully be paid,
shall until the contrary is proved be sufficient evidence in any proceedings before any court that the sum mentioned in the certificate is unpaid and due.
(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) A document purporting to be such a certificate . . . shall be deemed to be such a certificate until the contrary is proved.
(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 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) In this section “authorised officer” means any officer of the Inland Revenue authorised by them for the purposes of this section.
113 Recovery of unpaid contributions on prosecution.
(1) Where—
(a) a person has been convicted of an offence under section 108(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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1) Subject to and in accordance with subsections (2) to (5) below, where a person is convicted of an offence mentioned in section 113(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 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 a 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 1Bcontributions 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 maybe givenof failure on his part to pay such contributions, or any Class 1 or Class 1Acontributions 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.
(1) Where a person charged with an offence mentioned in section 113(1) . . . above is convicted of that offence in his absence under Article 24(2) of the Magistrates’ Courts (Northern Ireland) Order 1981 then if—
(a) it is proved to the satisfaction of the court, on oath or in the manner prescribed by magistrates’ courts rules under Part IV of that Order, that notice under section 114(2) above has been duly served specifying the other contributions in respect of which the complainant intends to give evidence; and
(b) the clerk of petty sessions 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 114 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) Where a person is convicted of an offence mentioned in section 113(1) . . . above and an order is made under the Probation Act (Northern Ireland) 1950 placing the offender on probation or discharging him absolutely or conditionally, sections 113 and 114 above, and subsection (1) above, shall apply as if it were a conviction for all purposes.
(3) Any sum which a person is liable to pay under section 113 or 114 above or under subsection (1) above shall be recoverable from him as a penalty.
(4) Sums recovered by the Inland Revenue under the provisions mentioned in subsection (1) 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 142 below) as contributions of that class received by the Inland Revenue.
(5) 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.
(1) If—
(a) a person is served at any time with a copy of a certificate under section 112(1), and
(b) he neglects or refuses to pay the contributions, interest or penalty to which the certificate relates within 7 days of that time,
an authorised officer may distrain upon the goods and chattels of that person (“the person in default”).
(2) For the purpose of levying any such distress, a justice of the peace, on being satisfied by a complaint on oath that there is reasonable ground for believing that the conditions in subsection (1) are fulfilled, may issue a warrant in writing authorising the authorised officer to enter in the daytime, by force if necessary, any premises to which this section applies, calling on the assistance of any constable.
(3) Every such constable shall, when so required, assist the authorised officer in the execution of the warrant and in levying the distress in the premises.
(4) A warrant to enter premises by force shall be executed by the authorised officer, or under his direction and in his presence.
(5) A distress levied by the authorised officer shall be kept for 5 days, and any costs or charges shall be borne by the person in default.
(6) If the person in default does not pay the sum due, together with the costs and charges, the distress shall be appraised by one or more independent persons appointed by the authorised officer, and shall be sold by public auction by the authorised officer for payment of the sum due and all costs and charges.
(7) Any surplus arising from the distress, after the deduction of the costs and charges and of the sum due, shall be paid to the owner of the goods distrained.
(8) Regulations made by the Inland Revenue may make provision with respect to—
(a) the fees chargeable on or in connection with the levying of distress; and
(b) the costs and charges recoverable where distress has been levied.
(9) In this section “authorised officer” means an officer of the Inland Revenue authorised by them for the purposes of this section.
(10) The premises to which this section applies are premises where an authorised officer has reasonable grounds for believing that—
(a) any persons are employed, or
(b) a trade or business is being carried on;
but this section does not apply to a private dwelling-house unless an authorised officer has reasonable grounds for believing that a trade or business is being carried on from the dwelling-house and that the trade or business is not also being carried on from premises other than a dwelling-house.