Part VIEnforcement
Legal proceedings
116Legal proceedings
(1)
(2)
Notwithstanding anything in any Act—
(a)
proceedings for an offence under this Act F3F4(other than proceedings to which paragraph (b) applies)F5, or for an offence under the Jobseekers Act 1995, may be begun at any time within the period of 3 months from the date on which evidence, sufficient in the opinion of the Secretary of State to justify a prosecution for the offence, comes to his knowledge or within a period of 12 months from the commission of the offence, whichever period last expires; F6and
(b)
F6proceedings F7brought by the appropriate authority for an offence under this Act relating to housing benefit or F8council tax benefit may be begun at any time within the period of 3 months from the date on which evidence, sufficient in the opinion of the appropriate authority to justify a prosecution for the offence, comes to the authority's knowledge or within a period of 12 months from the commission of the offence, whichever period last expires.
F9(2A)
Subsection (2) above shall not be taken to impose any restriction on the time when proceedings may be begun for an offence under section 111A above.
(3)
For the purposes of subsection (2) above—
(a)
a certificate purporting to be signed by or on behalf of the Secretary of State as to the date on which such evidence as is mentioned in paragraph (a) of that subsection came to his knowledge shall be conclusive evidence of that date; F10and
(b)
F10a certificate of the appropriate authority as to the date on which such evidence as is mentioned in paragraph (b) of that subsection came to the authority's knowledge shall be conclusive evidence of that date.
(4)
F11In subsections (2) and (3) above “the appropriate authority” means, in relation to an offence which relates to housing benefit and concerns any dwelling
F12(a)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)
if it relates to a rent rebate, the authority who are the appropriate housing authority by virtue of F13section 134 below; and
(c)
if it relates to rent allowance, the authority who are the appropriate local authority by virtue of F14that section.
(5)
F16(5A)
F17In relation to proceedings for an offence under section 114 above, the references in subsections (2)(a) and (3)(a) to the Secretary of State shall have effect as references to the Inland Revenue.
F18(6)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7)
In the application of this section to Scotland, the following provisions shall have effect in substitution for subsections (1) F19to (5A) above—
(a)
proceedings for an offence under this Act F20or the Jobseekers Act 1995 may, notwithstanding anything in F21section 136 of the Criminal Procedure (Scotland) Act 1995, be commenced at any time within the period of 3 months from the date of which evidence, sufficient in the opinion of the Lord Advocate to justify proceedings, comes to his knowledge, or within the period of 12 months from the commission of the offence, whichever period last expires;
F22(aa)
this subsection shall not be taken to impose any restriction on the time when proceedings may be commenced for an offence under section 111A above;
(b)
for the purposes of this subsection—
(i)
a certificate purporting to be signed by or on behalf of the Lord Advocate as to the date on which such evidence as is mentioned above came to his knowledge shall be conclusive evidence of that date; and
(ii)
subsection (3) of F23section 136 of the said Act of 1995 (date of commencement of proceedings) shall have effect as it has effect for the purposes of that section.