[115A Penalty as alternative to prosecution]

[115A  Penalty as alternative to prosecution]

[(1)     This section applies where an overpayment is recoverable from a person by, or due from a person to, the Secretary of State or an authority under or by virtue of section 71, [71ZB,] 71A, 75 or 76 above and it appears to the Secretary of State or authority ³Ù³ó²¹³Ù—

(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 enactment) relating to the overpayment.

[(1A)     This section also applies where—

(a)     it appears to the Secretary of State or an authority that there are grounds for instituting proceedings against a person for an offence (under this Act or any other enactment) 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 Secretary of State or an authority under or by virtue of section 71, 71ZB, 71A,

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