Section 111 | Delay, obstruction etc. of inspector

From legislation.gov.uk

26 October 2026

(1)If a person—

(a)intentionally delays or obstructs an authorised officer in the exercise of any power under this Act other than an Inland Revenue Power;^F1F2

(ab)refuses or neglects to comply with any requirement under section109BA or 110AA or with the requirements of any arrangements entered into in accordance with subsection (1) of that section, or^F3F4

(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 under Schedule 3ZA, Schedule 3B or in the exercise of an Inland Revenue Power,^F5F6

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)(ab) or (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.^F7

(3)In subsection (1) “Inland Revenue power” means any power conferred on an officer of the Inland Revenue by virtue of section 110ZA above or by virtue of an authorisation granted under section 109A or 110A above.^F8F9F10F11

(4)Repealed^F12

Notes

F1
Words in s. 111(1)(a) substituted (30.4.2002) by Social Security Fraud Act 2001 (c. 11), ss. 1(6), 20(1); S.I. 2002/1222, art. 2(a)
F2
Words in s. 111(1) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 5 para. 4(2)(a); S.I. 1999/527, art. 2(b), Sch. 2
F3
S. 111(1)(ab) substituted (30.4.2002) by Social Security Fraud Act 2001 (c. 11), ss. 2(3)(a), 20(1); S.I. 2002/1222, art. 2(b)
F4
Words in s. 111(1)(ab) repealed (1.4.2013 in so far as relates to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5)
F5
Words in s. 111(1) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 5 para. 4(2)(b); S.I. 1999/527, art. 2(b), Sch. 2
F6
Words in s. 111(1)(b) inserted (24.6.2026) by Public Authorities (Fraud, Error and Recovery) Act 2025 (c. 28), ss. 94(3), 109(1) (with s. 105); S.I. 2026/601, reg. 2(1)(a)
F7
Words in s. 111(2) substituted (30.4.2002) by Social Security Fraud Act 2001 (c. 11), ss. 2(3)(b), 20(1); S.I. 2002/1222, art. 2(b)
F8
S. 111(3)(4) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 5 para. 4(3); S.I. 1999/527, art. 2(b), Sch. 2
F9
Words in s. 111(3) inserted (6.4.2005) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), s. 13, Sch. 1 para. 3(2)(a); S.I. 2004/1943, art. 5(b)(i)
F10
Words in s. 111(3) substituted (2.4.2001) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86, Sch. 6 para. 4(a); S.I. 2001/1252, art. 2(1)(a)
F11
Words in s. 111(3) repealed (1.4.2013 in so far as relates to the abolition of council tax benefit) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2013/358, art. 8(c), Sch. 4 (with arts. 9, 10, Sch. 5)
F12
S. 111(4) repealed (6.4.2005) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), s. 13, Sch. 1 para. 3(2)(b), Sch. 2; S.I. 2004/1943, arts. 5(b)(i), 6(b)(ii)