[117A Issues arising in proceedings: contributions, etc]

[117A  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 Act 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)

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