Health Contributions Act, 1971
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Collection of contributions. |
7.—(1) The Minister may make regulations providing for the payment of, and the determination of liability for, health contributions (other than those payable by virtue of section 4 or 5 of this Act) and generally for any matter incidental thereto. | |
(2) Without prejudice to the generality of subsection (1) of this section, regulations under this section may provide for— | ||
(a) the determination (whether by requiring a declaration in writing, the compilation of a register by a person collecting health contributions or by such other means as the Minister, after consultation with the Minister for Finance, thinks fit) whether a person is a person mentioned in section 46 (1) (other than section 46 (1) (d)) of the Act of 1970, | ||
(b) the collection of health contributions (either from all persons liable to pay such contributions or from specified classes of such persons) on behalf of the Minister by the Collector-General or by a health board. | ||
(3) If any person, whether for himself or some other person— | ||
(a) fails or refuses to comply with a requirement of a regulation under this section, | ||
(b) knowingly makes any false statement or false representation or knowingly conceals any material fact in relation to any such requirement, or | ||
(c) produces or furnishes, or causes or knowingly allows to be produced or furnished, any document or information in relation to any such requirement which he knows to be false in a material particular, | ||
he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £100 or, at the discretion of the court, to imprisonment for any term not exceeding three months or to both such fine and such imprisonment. |