(1)The following paragraph shall be inserted after subsection (1)(b) of section 93 of the 1975 Act (principal questions for Secretary of State)—
“(bb)a question whether a Class 1A contribution is payable or otherwise relating to a Class 1A contribution;”.
(2)The following subsection shall be inserted after subsection (4) of section 115 of that Act (procedure)—
“(4A)In proceedings for the determination of a question mentioned in section 93(1)(bb) above (including proceedings on an inquiry)—
(a)in England and Wales, there shall be available to a witness (other than the person who is liable, or alleged to be liable, to pay the Class 1A contribution in question) any privilege against self-incrimination or incrimination of a spouse which is available to a witness in legal proceedings; and
(b)in Scotland, section 3 of the [1853 c. 20.] Evidence (Scotland) Act 1853 (competence and compellability of witnesses) shall apply as it applies to civil proceedings.”.