21(1)Section 116 of the Social Security Administration Act 1992 (legal proceedings) is amended as follows.
(2)In subsection (1), for “under this Act or” there is substituted “under any provision of this Act other than section 114 or under any provision of”.
(3)After subsection (5) there is inserted—
“(5A)Any person authorised by the Inland Revenue may conduct any proceedings under section 114 above before a magistrates' court although not a barrister or solicitor; and in relation to proceedings for an offence under that section, the references in subsections (2)(a) and (3)(a) to the Secretary of State shall have effect as references to the Inland Revenue.”
(4)In subsection (7), for “to (5)” there is substituted “to (5A)”.