(1)All sums due to the National Insurance Fund shall be recoverable as debts due to the Crown, and without prejudice to any other remedy may be recovered by the Minister summarily as a civil debt.
(2)Proceedings for the summary recovery as civil debts of sums due to the National Insurance Fund may, notwithstanding anything in any Act to the contrary, be brought at any time within three years from the time when the matter complained of arose.
(3)Proceedings for the summary recovery as civil debts of sums due to the National Insurance Fund may be instituted by an inspector or other officer authorised in that behalf by special or general directions of the Minister, and any such inspector or officer may, although not of counsel or a solicitor, conduct such proceedings.
(4)In the application of this section to Scotland—
(a)the words " summarily " and " summary " wherever they occur shall be omitted ;
(b)nothing in subsection (2) shall be construed as limiting the period within which proceedings for the recovery of any sum may be brought.