Sch. 1 para. 21 wholly in force at 1.4.1999; Sch. 1 in force for certain purposes at Royal Assent see s. 28(2)(a); Sch. 1 para. 21 in force at 1.4.1999 in so far as not already in force by S.I. 1999/527, art. 2(b), Sch. 2
Sch. 1 extends to Northern Ireland for certain purposes see s. 28(5)(a)
Section 116 of the Social Security Administration Act 1992 (legal proceedings) is amended as follows.
In subsection (1), for “under this Act or” there is substituted
After subsection (5) there is inserted—
Any person authorised by the Inland Revenue may conduct any proceedings under section 114 above before a magistrates’ court although not a barrister or solicitor; and in relation to proceedings for an offence under that section, the references in subsections (2)(a) and (3)(a) to the Secretary of State shall have effect as references to the Inland Revenue.
In subsection (7), for “to (5)” there is substituted