7(1)Section 118 of the Social Security Administration Act 1992 (evidence of non-payment) is amended as follows.
(2)In subsection (1), for “Secretary of State” there is substituted “Inland Revenue”.
(3)Subsections (1A) and (2) shall cease to have effect.
(4)In subsection (3), the words “as is mentioned in subsection (1) or (2) above” are omitted.
(5)In subsection (4), for “Secretary of State” there is substituted “Inland Revenue”.
(6)For subsection (7) there is substituted—
“(7)In this section “authorised officer” means any officer of the Inland Revenue authorised by them for the purposes of this section.”