ANNEX B: Text of Sections 110 to 111 of Social Security Administration Act 1992 as Amended
(This extract has no authoritative status. Text inserted by the Act appears in italics. Text removed by the Act appears struck out. See paragraph 120 of the notes.)
“Inspection and offences
Appointment and powers of inspectors.
110(1)For the purposes of the Acts to which this section applies the Secretary of State may appoint such inspectors, and pay to them such salaries or remuneration, as he may determine with the consent of the Treasury.
(2)An inspector appointed under this section shall, for the purposes of the execution of those Acts have the following powers-
(a)to enter at all reasonable times any premises liable to inspection under this section;
(b)to make such examination and inquiry as may be necessary-
(i)for ascertaining whether the provisions of the Acts are being, or have been, complied with in any such premises; or
(ii)for investigating the circumstances in which any accident, injury or disease which has given or may give rise to a claim for industrial injuries benefit, or for any benefit which is a relevant benefit, occurred or may have occurred, or was or may have been received or contracted;
(c)to examine, either alone or in the presence of any other person, as he thinks fit, in relation to any matters under the Acts on which he may reasonably require information, every person whom he finds in any such premises or whom he has reasonable cause to believe to be or to have been a person liable to pay-
(i)
contributions; or(ii)
a [contributions equivalent premium]; or(iii)a compensation payment or a [payment to the Secretary of State under section 6 of the Social Security (Recovery of Benefits) Act 1997],
and to require every such person to be so examined;
(d)to exercise such other powers as may be necessary for carrying the Acts into effect.
(3)The premises liable to inspection under this section are any where an inspector has reasonable grounds for supposing that-
(a)any persons are employed; or
(b)there is being carried on any agency or other business for the introduction or supply to persons requiring them of persons available to do work or to perform services; or
(c)a personal or occupational pension scheme is being administered; or
(d)any person-
(i)who [makes a compensation payment in consequence of] any such accident, injury or disease as is referred to in subsection (2)(b)(ii) above; or
(ii)on whose behalf [such a compensation payment has been, may have been, or may be, paid], carries on business or is to be found,
but do not include any private dwelling-house not used by, or by permission of, the occupier for the purposes of a trade or business.
(4)Every inspector shall be furnished with a certificate of his appointment, and on applying for admission to any premises for the purpose of the Acts shall, if so required, produce the certificate.
(5)Where any premises-
(a)are liable to be inspected-
(i)by an officer of the Inland Revenue under section 110ZA below, or
(ii)by an inspector or officer appointed or employed by some other government department, or
(b)are under the control of the Inland Revenue or some other government department,
the Secretary of State may make arrangements with the Inland Revenue or that other department for any of the powers or duties of inspectors under this section to be carried out by an inspector or officer employed by the Inland Revenue or that other department.
(6)In accordance with this section, persons shall furnish to an inspector all such information, and produce for his inspection all such documents, as he may reasonably require for the purpose of ascertaining-
(a)whether-
(i)
any contribution; or(ii)
any [contributions equivalent premium]; or(iii)any compensation payment or [payment to the Secretary of State under section 6 of the Social Security (Recovery of Benefits) Act 1997],
is or has been payable, or has been duly paid, by or in respect of any person; or
(b)whether benefit is or was payable to or in respect of any person.
(7)The following persons are under the duty imposed by subsection (6) above-
(a)the occupier of any premises liable to inspection under this section;
(b)any person who is or has been an employer or an employee within the meaning of any provision of the Contributions and Benefits Act;
(c)any person carrying on an agency or other business for the introduction or supply to persons requiring them of persons available to do work or to perform services;
(d)any person who is or has at any time been a trustee or manager of a personal or occupational pension scheme;
(e)any person who is or has been liable-
(i)
to pay contributions or [contributions equivalent premiums]; or(ii)to make any compensation payment or [payment to the Secretary of State under section 6 of the Social Security (Recovery of Benefits) Act 1997];
(f)the servants or agents of any such person as is specified in any of the preceding paragraphs,
but no one shall be required under this section to answer any questions or to give evidence tending to incriminate himself or, in the case of a person who is married, his or her spouse.
(8)This section applies to the following Acts-
(a)the Social Security Act 1973;
(b)the Contributions and Benefits Act except so far as relating to contributions, statutory sick pay or statutory maternity pay;
(c)this Act;
[(d)the Social Security Pensions Act 1975;
(e)the Pensions Act] except Part III of that Act
(f)the Social Security (Recovery of Benefits) Act 1997.
[(9)In this section "compensation payment" and "listed benefit" have the same meaning as in the Social Security (Recovery of Benefits) Act 1997.]
Appointment of inspectors by authorities
110A[This section relates to the powers of inspectors and is not amended by the Act.]
Powers exercisable by officers of Inland Revenue.
110ZA(1)For the purposes of the enactments to which this section applies, the Inland Revenue may authorise any of their officers to exercise the powers conferred by this section.
(2)An officer authorised under this section shall, for the purposes of the execution of those enactments have the following powers-
(a)to enter at all reasonable times any premises liable to inspection under this section;
(b)to make such examination and inquiry as may be necessary for ascertaining whether the provisions of the enactments are being, or have been, complied with in any such premises;
(c)to examine, either alone or in the presence of any other person, as he thinks fit, in relation to any matters under the enactments on which he may reasonably require information, every person whom he finds in any such premises or whom he has reasonable cause to believe to be or to have been a person liable to pay-
(i)contributions; or
(ii)a contributions equivalent premium,
and to require every such person to be so examined.
(3)Premises are liable to inspection under this section if an officer has reasonable grounds for believing that-
(a)any persons are employed there;
(b)a trade or business is being carried on from there;
(c)any records relating to a trade or business are kept there; or
(d)a personal or occupational pension scheme is being administered there.
but a private dwelling-house is not liable to inspection under this section unless an officer has reasonable grounds for believing that a trade or business is being carried on from the dwelling-house and that the trade or business is not also being carried on from premises other than a dwelling-house.
(4)Every officer authorised under this section shall be furnished with a certificate of his authorisation, and on applying for admission to any premises for the purpose of the enactments shall, if so required, produce the authorisation.
(5)In accordance with this section, persons shall furnish to an officer all such information, and produce for his inspection all such documents, as he may reasonably require for the purpose of ascertaining-
(a)whether-
(i)any contribution; or
(ii)any contributions equivalent premium,
is or has been payable, or has been duly paid, by or in respect of any person; or
(b)whether statutory sick pay or statutory maternity pay is or was payable to or in respect of any person.
(6)The following persons are under the duty imposed by subsection (5) above-
(a)any person who is or has been an employer or an employee within the meaning of any provision of the Contributions and Benefits Act;
(b)any person carrying on an agency or other business for the introduction or supply to persons requiring them of persons available to do work or to perform services;
(c)any person who is or has at any time been a trustee or manager of a personal or occupational pension scheme;
(d)the servants or agents of any such person as is specified in any of the preceding paragraphs.
(7)This section applies to the following enactments-
(a)the Contributions and Benefits Act so far as relating to contributions, statutory sick pay or statutory maternity pay;
(b)this Act; and
(c)Part III of the Pensions Act.
(8)Any reference in this section to a contributions equivalent premium includes a reference to state scheme premiums payable before 6th April 1997 (the day on which section 141 of the Pensions Act 1995 came into force).
Delay, obstruction etc. of inspector.
111(1)If a person-
(a)intentionally delays or obstructs an inspector in the exercise of any power under this Act other than an Inland Revenue power; or
(b)refuses or neglects to answer any question or to furnish any information or to produce any document when required to do so under this Act otherwise than in the exercise of an Inland Revenue power,
he shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 3 on the standard scale.
(2)Where a person is convicted of an offence under subsection (1)(b) above and the refusal or neglect is continued by him after his conviction, he shall be guilty of a further offence and liable on summary conviction to a fine not exceeding £40 for each day on which it is continued.
(3)In subsection (1) "Inland Revenue power" means any power conferred on an officer of the Inland Revenue by section 110ZA above or by virtue of section 110(5) above.
(4)Where by virtue of section 110(5) above any power conferred by section 110 above is exercised by an officer of the Inland Revenue, section 98 of the Taxes Management Act 1970 shall apply as if the reference in that section to section 110ZA above included a reference to section 110 above.”
