Section 118 | Evidence of non-payment

(1)Repealed^F1

(1A)Repealed^F2

(2)Repealed^F2

(3)Repealed^F3

(4)A statutory declaration by an officer of the Inland Revenue that the searches specified in the declaration ... for a record of the payment of a particular contribution have been made, and that ... a record of the payment of the contribution in question has not been found, is admissible in any proceedings for an offence as evidence of the facts stated in the declaration.^F4F5

(5)Nothing in subsection (4) above makes a statutory declaration admissible as evidence in proceedings for an offence except in a case where, and to the extent to which, oral evidence to the like effect would have been admissible in those proceedings.

(6)Nothing in subsections (4) and (5) above makes a statutory declaration admissible as evidence in proceedings for an offence—

(a)unless a copy of it has, not less than 7 days before the hearing or trial, been served on the person charged with the offence in any manner in which a summons or, in Scotland, a citation in a summary prosecution may be served; or

(b)if that person, not later than 3 days before the hearing or trial or within such further time as the court may in special circumstances allow, gives notice to the prosecutor requiring the attendance at the trial of the person by whom the declaration was made.

(7)Repealed^F6