(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 sections 78(6)(c) and (9) 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.

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106 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 Secretary of State may make an application against the liable person to the family court for an order under this section. (2) On the hearing of an application 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 78(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). (3) In determining whether to order any payments to be made in respect of income support or universal credit for any period before the application 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. (4) Any payments ordered to be made under this section shall be made— (a) to the Secretary of State 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. (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (6) In the application of this section to Scotland, for the references to the family court there shall be substituted references to the sheriff. (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

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

(1) This section applies where— (a) a person (“the claimant”) who is the parent of one or more children is in receipt of income support or universal credit either in respect of those children or in respect of both himself and those children; and (b) there is in force a maintenance order made against the other parent (“the liable person”)— (i) in favour of the claimant or one or more of the children, or (ii) in favour of some other person for the benefit of the claimant or one or more of the children; and in this section “the primary recipient” means the person in whose favour that maintenance order was made. (2) If, in a case where this section applies, the liable person fails to comply with any of the terms of the maintenance order— (a) the Secretary of State may bring any proceedings or take any other steps to enforce the order that could have been brought or taken by or on behalf of the primary recipient; and (b) any court before which proceedings are brought by the Secretary of State by virtue of paragraph (a) above shall have the same powers in connection with those proceedings as it would have had if they had been brought by the primary recipient. (3) The Secretary of State's powers under this section are exercisable at his discretion and whether or not the primary recipient or any other person consents to their exercise; but any sums recovered by virtue of this section shall be payable to or for the primary recipient, as if the proceedings or steps in question had been brought or taken by him or on his behalf. (4) The powers conferred on the Secretary of State by subsection (2)(a) above include power— (a) to apply for the registration of the maintenance order under— (i) section 17 of the Maintenance Orders Act 1950; or (ii) section 2 of the Maintenance Orders Act 1958; ... ... (iii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iv) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (aa) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... (ab) to apply for recognition and enforcement of the maintenance order under the Convention on the International Recovery of Child Support and other forms of Family Maintenance done at The Hague on 23rd November 2007, to the extent permitted by Article 36 of that Convention; and (b) to make an application under section 2 of the Maintenance Orders (Reciprocal Enforcement) Act 1972 (application for enforcement in reciprocating country). (5) Where this section applies, the prescribed person shall in prescribed circumstances give the Secretary of State notice of any application— (a) to alter, vary, suspend, discharge, revoke, revive or enforce the maintenance order in question; or (b) to remit arrears under that maintenance order; and the Secretary of State shall be entitled to appear and be heard on the application. (6) Where, by virtue of this section, the Secretary of State commences any proceedings to enforce a maintenance order, he shall, in relation to those proceedings, be treated for the purposes of any enactment or instrument relating to maintenance orders as if he were a person entitled to payment under the maintenance order in question (but shall not thereby become entitled to any such payment). (7) Where, in any proceedings under this section in England and Wales, the court makes an order for the whole or any part of the arrears due under the maintenance order in question to be paid as a lump sum, the Secretary of State shall inform the Lord Chancellor of the amount of that lump sum if he knows— (a) that the primary recipient either— (i) received legal aid under the Legal Aid Act 1974 in connection with the proceedings in which the maintenance order was made, or (ii) was an assisted party, within the meaning of the Legal Aid Act 1988, in those proceedings; or (iii) received services funded by the Legal Services Commission as part of the Community Legal Service; or (iv) was provided with civil legal services (within the meaning of Part 1 of the Legal Aid, Sentencing and Punishment of Offenders Act 2012) under arrangements made for the purposes of that Part of that Act; and (b) that a sum remains unpaid on account of the contribution required of the primary recipient— (i) under section 9 of the Legal Aid Act 1974 in respect of those proceedings, or (ii) under section 16 of the Legal Aid Act 1988 in respect of the costs of his being represented under Part IV of that Act in those proceedings, or (iii) by virtue of section 10 of the Access to Justice Act 1999 in respect of services funded by the Legal Services Commission as part of the Community Legal Service, or (iv) under regulations under section 23 or 24 of the Legal Aid, Sentencing and Punishment of Offenders Act 2012 in respect of civil legal services (within the meaning of Part 1 of that Act) provided under arrangements made for the purposes of that Part of that Act, as the case may be. (8) In this section “maintenance order”— (a) in England and Wales, means— (i) any order for the making of periodical payments which is, or has at any time been, a maintenance order within the meaning of the Attachment of Earnings Act 1971; (ii) any order under Part 3 of the Matrimonial and Family Proceedings Act 1984 (overseas divorce) for the making of periodical payments; (iii) any order under Schedule 7 to the Civil Partnership Act 2004 for the making of periodical payments; (b) in Scotland, means any order, except an order for the payment of a lump sum, falling within the definition of “maintenance order” in section 106 of the Debtors (Scotland) Act 1987, but disregarding paragraph (h) (alimentary bond or agreement). (9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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109 Diversion of arrested earnings to Secretary of State-Scotland

(1) Where in Scotland a creditor who is enforcing a maintenance order or alimentary bond or agreement by a current maintenance arrestment or a conjoined arrestment order is in receipt of universal credit, income support or an income-related employment and support allowance, the creditor may in writing authorise the Secretary of State to receive any sums payable under the arrestment or order until the creditor ceases to be in receipt of universal credit, income support or an income-related employment and support allowance or in writing withdraws the authorisation, whichever occurs first. (2) On intimation by the Secretary of State— (a) to the employer operating the current maintenance arrestment; or (b) to the sheriff clerk operating the conjoined arrestment order; of an authorisation under subsection (1) above, the employer or sheriff clerk shall, until notified by the Secretary of State that the authorisation has ceased to have effect, pay to the Secretary of State any sums which would otherwise be payable under the arrestment or order to the creditor.

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109A Authorisations for investigators

(1) An individual who for the time being has the Secretary of State'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 109B and 109C 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 Secretary of State's authorisation for the purposes of this Part if, and only if, the Secretary of State has granted him an authorisation for those purposes and he is— (a) an official of a Government department; (b) an individual employed by an authority administering housing benefit or council tax benefit; (c) an individual employed by an authority or joint committee that carries out functions relating to housing benefit or council tax benefit on behalf of the authority administering that benefit; or (d) an individual employed by a person authorised by or on behalf of any such authority or joint committee as is mentioned in paragraph (b) or (c) above to carry out functions relating to housing benefit or council tax benefit for that authority or committee. (4) An authorisation granted for the purposes of this Part to an individual of any of the descriptions mentioned in subsection (3) above— (a) must 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 Secretary of State. (6) Where the Secretary of State grants an authorisation for the purposes of this Part to an individual employed by a local authority, or to an individual employed by a person who carries out functions relating to housing benefit or council tax benefit on behalf of a local authority— (a) the Secretary of State and the local authority 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 Secretary of State may make to the local authority such payments (if any) as he 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 Secretary of State under section 139A below shall be taken to include the carrying out by any such individual as is mentioned in subsection (3)(b) to (d) above of any functions conferred on that individual by virtue of any grant by the Secretary of State of an authorisation for the purposes of this Part. (8) The powers conferred by sections 109B and 109C 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. (9) This section and sections 109B to 109C below apply as if— (a) the Tax Credits Act 2002 were relevant social security legislation, and (b) accordingly, child tax credit and working tax credit were relevant social security benefits for the purposes of the definition of “benefit offence“.

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109B Power to require information

(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 109A(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 local authority acting in their 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 Secretary of State under section 6 of the Social Security (Recovery of Benefits) Act 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 (c. 39)); (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 water undertaker or sewerage undertaker, Scottish Water or any local authority which is to collect charges by virtue of an order under section 37 of the Water Industry (Scotland) Act 2002 (asp 3); (h) any person who— (i) is the holder of a licence under section 7 of the Gas Act 1986 (c. 44) to convey gas through pipes, or (ii) is the holder of a licence under section 7A(1) of that Act to supply gas through pipes; (i) any person who (within the meaning of the Electricity Act 1989 (c. 29)) distributes or supplies electricity; (j) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (k) any person conducting any educational establishment or institution; (l) any body the principal activity of which is to provide services in connection with admissions to educational establishments or institutions; (m) the Student Loans Company; (n) 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 7 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) a water undertaker or Scottish Water, (b) any person who (within the meaning the Gas Act 1986) supplies gas conveyed through pipes, (c) any person who (within the meaning of the Electricity Act 1989) supplies electricity conveyed by distribution systems, or (d) any servant or agent of a person mentioned in any of the preceding paragraphs, any information which relates exclusively to whether and in what quantities water, 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 or, in Scotland, confidentiality as between client and professional legal adviser, 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 (c. 8) to accept deposits; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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; ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . “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 water, gas 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) 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.

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109BA Power of Secretary of State to require electronic access to information

(1) Subject to subsection (2) below, where it appears to the Secretary of State- (a) that a person falling within section 109B(2A) 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 109A(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 Secretary of State 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 109B 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 Secretary of State 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 109B.

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109C Powers of entry

(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 premises 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 109A(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 109A(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 109A(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 109B apply for the purposes of this section as they apply for the purposes of that section.

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109I Independent review

(1) The Secretary of State must appoint an independent person to carry out reviews of the exercise of functions under sections 109A to 109H and Schedule 3ZD (“investigative functions”) by or on behalf of the Secretary of State. (2) After each review, the independent person must as soon as practicable— (a) prepare a report on the review, and (b) submit the report to the Secretary of State. (3) On receiving a report, the Secretary of State must— (a) publish it, and (b) lay a copy before Parliament. (4) Each review must consider the extent to which — (a) investigative functions have been exercised in compliance with the requirements of provisions mentioned in subsection (1), relevant codes of practice and relevant guidance, and (b) the exercise of those functions has been effective in meeting the purposes set out in section 109A(2). (5) Each report must contain any recommendations which the independent person considers appropriate in light of the review to which it relates. (6) In subsection (4)(a), “relevant codes of practice” and “relevant guidance” mean codes of practice and guidance to which the Secretary of State must have regard in exercising investigative functions.

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109J Independent review: further provision

(1) The Secretary of State may give the independent person appointed under section 109I(1) directions as to the period to be covered by each review under section 109I. (2) The Secretary of State must consult the independent person before giving a direction under subsection (1). (3) The Secretary of State may disclose information to the independent person, or to a person acting on behalf of the independent person, for the purposes of reviews being carried out under section 109I. (4) Regulations may confer functions on a person for the purposes of securing compliance with section 109I. (5) The Secretary of State may comply with the duty in section 109I(1) by appointing different independent persons to carry out reviews in relation to the exercise of investigative functions— (a) in England and Wales, and (b) in Scotland.

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110 Appointment and powers of inspectors

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110ZA 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.

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110A Authorisations by local authorities

(1) An individual who for the time being has the authorisation for the purposes of this Part of an authority administering housing benefit or council tax benefit (“a local authority authorisation”) shall be entitled, for a relevant purpose, to exercise any of the powers which, subject to subsection (8) below, are conferred on an authorised officer by sections 109B and 109C above. (1A) Each of the following is a relevant purpose— (a) a purpose mentioned in subsection (2) below; (b) a purpose mentioned in section 109A(2)(a), (c) or (d). (1B) If the Secretary of State prescribes conditions for the purposes of this section, an authority must not proceed under this section for a purpose mentioned in section 109A(2)(a), (c) or (d) unless any such condition is satisfied. (1C) An authorisation made for a purpose mentioned in section 109A(2)(a), (c) or (d)— (a) is subject to such restrictions as may be prescribed; (b) is not valid in such circumstances as may be prescribed. (2) The purposes in this subsection are— (a) ascertaining in relation to any case whether housing benefit or council tax benefit is or was payable in that case; (b) ascertaining whether provisions of the relevant social security legislation that relate to housing benefit or council tax 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 or council tax benefit. (3) An individual has the authorisation for the purposes of this Part of an authority administering housing benefit or council tax benefit if, and only if, that authority have granted him an authorisation for those purposes and he is— (a) an individual employed by that authority; (b) an individual employed by another authority or joint committee that carries out functions relating to housing benefit or council tax benefit on behalf of that authority; (c) an individual employed by a person authorised by or on behalf of— (i) the authority in question, (ii) any such authority or joint committee as is mentioned in paragraph (b) above, to carry out functions relating to housing benefit or council tax benefit for that authority or committee; (d) an official of a Government department. (4) Subsection (4) of section 109A above shall apply in relation to a local authority authorisation as it applies in relation to an authorisation under that section. (5) A local authority authorisation may be withdrawn at any time by the authority that granted it or by the Secretary of State. (6) The certificate or other instrument containing the grant or withdrawal by any local authority of any local authority authorisation must be issued under the hand of either— (a) the officer designated under section 4 of the Local Government and Housing Act 1989 as the head of the authority's paid service; or (b) the officer who is the authority's chief finance officer (within the meaning of section 5 of that Act). (7) It shall be the duty of any authority with power to grant local authority authorisations to comply with any directions of the Secretary of State as to— (a) whether or not such authorisations are to be granted by that authority; (b) the period for which authorisations granted by that authority are to have effect; (c) the number of persons who may be granted authorisations by that authority at any one time; and (d) the restrictions to be contained by virtue of subsection (4) above in the authorisations granted by that authority for those purposes. (8) The powers conferred by sections 109B and 109C 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 109A(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 or council tax benefit ; and (c) with the omission of section 109B(2D). but paragraphs (a) and (b) above do not apply in any case where the relevant purpose is as mentioned in subsection (1A)(b) above. (9) Nothing in this section conferring any power on an authorised officer in relation to housing benefit or council tax benefit shall require that power to be exercised only in relation to cases in which the authority administering the benefit is the authority by whom that officer's authorisation was granted.

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110AA Power of local authority to require electronic access to information

(1) Subject to subsection (2) below, where it appears to an authority administering housing benefit or council tax benefit- (a) that a person falling within section 109B(2A) 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 110A(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, that authority 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 109B above as may be imposed in exercise of the powers conferred by section 110A(8) 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 authority in question 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) An authority administering housing benefit or council tax benefit 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 109B(2A) above for allowing anyone acting on behalf of the authority for purposes connected with any benefit to have electronic access to any private information contained in any records, except with the consent of the Secretary of State and subject to any conditions imposed by the Secretary of State by the provisions of the consent. (6) A consent for the purposes of subsection (5) 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 an authority administering housing benefit or council tax benefit, means any information held by a person who is not entitled to disclose it to that authority except in compliance with a requirement imposed by the authority in exercise of their statutory powers.

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110B Powers of inspectors appointed under section 110A.

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111 Delay, obstruction etc. of inspector

(1) If a person— (a) intentionally delays or obstructs an authorised officer in the exercise of any power under this Act other than an Inland Revenue Power; (ab) refuses or neglects to comply with any requirement under section109BA or 110AA or with the requirements of any arrangements entered into in accordance with subsection (1) of that section, or (b) refuses or neglects to answer any question or to furnish any information or to produce any document when required to do so under this Act otherwise than under Schedule 3ZA, Schedule 3B or in the exercise of an Inland Revenue Power, he shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 3 on the standard scale. (2) Where a person is convicted of an offence under subsection (1)(ab) or (b) above and the refusal or neglect is continued by him after his conviction, he shall be guilty of a further offence and liable on summary conviction to a fine not exceeding £40 for each day on which it is continued. (3) In subsection (1) “Inland Revenue power” means any power conferred on an officer of the Inland Revenue by virtue of section 110ZA above or by virtue of an authorisation granted under section 109A or 110A above. (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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111A Dishonest representation 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 the view to obtaining any benefit or other payment or advantage under the relevant social security legislation or a non-benefit payment (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 is guilty of an offence if— (a) he knows that the change affects an entitlement of the claimant to a benefit or other payment or advantage under a provision of the relevant social security legislation; (b) the entitlement is one in respect of which he has a right to receive payments to which the claimant has, or (but for the arrangements under which they are payable to the recipient) would have, an entitlement; and (c) he dishonestly fails to give a prompt notification of that change in the prescribed manner to the prescribed person. (1E) In a case where that subsection applies, a person other than the recipient is guilty of an offence if— (a) he knows that the change affects an entitlement of the claimant to a benefit or other payment or advantage under a provision of the relevant social security legislation; (b) the entitlement is one in respect of which the recipient has a right to receive payments to which the claimant has, or (but for the arrangements under which they are payable to the recipient) would have, an entitlement; and (c) he 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. (1H) For the purposes of subsections (1A) to (1G), references to— (a) a person being entitled to, or having a right to receive, a payment under a provision of the relevant social security legislation include references to a person being entitled to, or having a right to receive, or qualifying for, a non-benefit payment, and (b) a person’s entitlement to a payment under a provision of the relevant social security legislation include references to a person’s entitlement to, or qualification for, a non-benefit payment. (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (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. (4) In the application of this section to Scotland in subsections (1) to (1E) for “dishonestly” substitute “knowingly”.

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112 False representations for obtaining benefit etc

(1) If a person for the purpose of obtaining any benefit or other payment under the relevant social security legislation whether for himself or some other person, or for any other purpose connected with that legislation— (a) makes a statement or representation which he knows to be false; or (b) produces or furnishes or knowingly causes or knowingly allows to be produced or furnished, any document or information which he knows to be false in a material particular, he shall be guilty of an offence. (1ZA) A person is guilty of an offence if, for the purpose of obtaining a non-benefit payment for themselves or another person, they— (a) make a statement or representation which they know to be false, or (b) produce or furnish, or knowingly cause or knowingly allow to be produced or furnished, any document or information which they know to be false in a material particular. (1A) A person shall be guilty of an offence if— (a) there has been a change of circumstances affecting any entitlement of his to any benefit or other payment or advantage under any provision of the relevant social security legislation; (b) the change is not a change that is excluded by regulations from the changes that are required to be notified; (c) he knows that the change affects an entitlement of his to such a benefit or other payment or advantage; and (d) he fails to give a prompt notification of that change in the prescribed manner to the prescribed person. (1B) A person is guilty of an offence under this section if— (a) there has been a change of circumstances affecting any entitlement of another person to any benefit or other payment or advantage under any provision of the relevant social security legislation; (b) the change is not a change that is excluded by regulations from the changes that are required to be notified; (c) he knows that the change affects an entitlement of that other person to such a benefit or other payment or advantage; and (d) he causes or allows that other person to fail to give a prompt notification of that change in the prescribed manner to the prescribed person. (1C) In a case where subsection (1C) of section 111A above applies, the recipient is guilty of an offence if— (a) he knows that the change affects an entitlement of the claimant to a benefit or other payment or advantage under a provision of the relevant social security legislation; (b) the entitlement is one in respect of which he has a right to receive payments to which the claimant has, or (but for the arrangements under which they are payable to the recipient) would have, an entitlement; and (c) he fails to give a prompt notification of that change in the prescribed manner to the prescribed person. (1D) In a case where that subsection applies, a person other than the recipient is guilty of an offence if— (a) he knows that the change affects an entitlement of the claimant to a benefit or other payment or advantage under a provision of the relevant social security legislation; (b) the entitlement is one in respect of which the recipient has a right to receive payments to which the claimant has, or (but for the arrangements under which they are payable to the recipient) would have, an entitlement; and (c) he causes or allows the recipient to fail to give a prompt notification of that change in the prescribed manner to the prescribed person. (1E) Subsection (1F) of section 111A above applies in relation to subsections (1C) and (1D) above as it applies in relation to subsections (1D) and (1E) of that section. (1F) For the purposes of subsections (1A) to (1D) above a notification of a change is prompt if, and only if, it is given as soon as reasonably practicable after the change occurs. (1G) For the purposes of subsections (1A) to (1F), references to— (a) a person being entitled to, or having a right to receive, a payment under a provision of the relevant social security legislation include references to a person being entitled to, or having a right to receive, or qualifying for, a non-benefit payment, and (b) a person’s entitlement to a payment under a provision of the relevant social security legislation include references to a person’s entitlement to, or qualification for, a non-benefit payment. (2) A person guilty of an offence under this section shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale, or to imprisonment for a term not exceeding 3 months, or to both. (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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113 Breach of regulations

(1) Regulations and schemes under any of the legislation to which this section applies may provide that any person who contravenes, or fails to comply with, any provision contained in regulations made under that legislation— (a) in the case of a provision relating to contributions, shall be liable to a penalty; (b) in any other case, shall be guilty of an offence under any enactment contained in the legislation in question. (1A) The legislation to which this section applies is— (a) the relevant social security legislation; and (b) the enactments specified in section 121DA(1) so far as relating to contributions ... (2) Any regulations or scheme making such provision as is mentioned in subsection (1)(a) above shall— (a) prescribe the amount or rate of penalty, or provide for how it is to be ascertained; (b) provide for the penalty to be imposed by the Inland Revenue— (i) within six years after the date on which the penalty is incurred; or (ii) where the amount of the penalty is to be ascertained by reference to the amount of any contributions payable, at any later time within three years after the final determination of the amount of those contributions; (c) provide for determining the date on which, for the purposes of paragraph (b) above, the penalty is incurred; (d) prescribe the means by which the penalty is to be enforced; and (e) provide for enabling the Inland Revenue, in their discretion, to mitigate or to remit any such penalty, or to stay or to compound any proceedings for a penalty. (3) A person guilty of such an offence as is mentioned in subsection (1)(b) above shall be liable on summary conviction— (a) to a fine not exceeding level 3 on the standard scale; (b) in the case of an offence of continuing a contravention or failure after conviction, to a fine not exceeding £40 for each day on which it is so continued. (4) Any provision contained in regulations which authorises statutory sick pay or statutory maternity pay to be set off against secondary Class 1 contributions is not a provision relating to contributions for the purposes of this section.

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113A 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)(i) and (5), so far as relating to statutory sick pay or statutory maternity pay, (b) regulations under section 130 or 132, or (c) regulations under section 153(5)(b) 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 130 or 132, 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 130(5) or 132(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 Act 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 section 11 or 12 of that Act were to a penalty under this section, (b) in paragraph 1(2), the reference to section 11(2)(a) of that Act 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.

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113B 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)(i) and (5), so far as relating to statutory sick pay or statutory maternity pay, (ii) regulations under section 130 or 132, or (iii) regulations under section 153(5)(b) 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. (3) Where an employer fraudulently or negligently receives an overpayment in pursuance of regulations under section 167 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 Act 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 section 11 or 12 of that Act 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.

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