Modifications etc. (not altering text)
C1Pt. 5 applied (with modifications) by 1992 c. 7 (N.I.), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)
C2Pt. 5 applied (with modifications) by 1992 c. 4, s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)
C3Pt. 5 modified (12.2.2015 for specified purposes, 12.4.2015 in so far as not already in force) by National Insurance Contributions Act 2015 (c. 5), Sch. 2 Pt. 2, Sch. 2 para. 33(2)
C4Pt. 5 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 16(1)(d) (as inserted (12.4.2015) by National Insurance Contributions Act 2015 (c. 5), Sch. 2 para. 32)
(1)A person who is guilty of an offence under section [F1277A,] 278 or 279 is liable—
(a)on summary conviction, to—
(i)in England and Wales, a fine, or
(ii)in Scotland or Northern Ireland, a fine not exceeding the statutory maximum, or
(b)on conviction on indictment, to imprisonment for a term not exceeding 2 years or to a fine or both.
(2)In relation to an offence committed before section 85(1) of the Legal Aid, Sentencing and Punishment of Offenders Act 2012 comes into force, subsection (1)(a)(i) has effect as if the reference to “a fine” were a reference to “a fine not exceeding the statutory maximum”.
Textual Amendments
F1Word in s. 280(1) inserted (22.2.2024) by Finance Act 2024 (c. 3), s. 34(2)