S.I. No. 222/1976 - Social Welfare (Collection of Contributions) (Amendment) Regulations, 1976.

S.I. No. 222 of 1976.

SOCIAL WELFARE (COLLECTION OF CONTRIBUTIONS) (AMENDMENT) REGULATIONS, 1976.

The Minister for Social Welfare in exercise of the powers conferred on him by sections 3 and 8 and by subsection (3) of section 52 (as substituted by section 4 of the Social Welfare (No. 2) Act, 1976 (No. 28 of 1976)) of the Social Welfare Act, 1952 , (No. 11 of 1952) hereby makes the following Regulations:—

1. (1) These Regulations may be cited as the Social Welfare (Collection of Contributions) (Amendment) Regulations, 1976.

(2) These Regulations and the Social Welfare (Collection of Contributions) Regulations, 1967 ( S.I. No. 90 of 1967 ) may be cited together as the Social Welfare (Collection of Contributions) Regulations, 1967 and 1976.

2. Article 21 of the Social Welfare (Collection of Contributions) Regulations, 1967 is hereby deleted and the following article substituted therefor:—

"21. A person who contravenes or fails to comply with these Regulations shall be guilty of an offence and shall be liable at the discretion of the court—

( a ) on summary conviction of such offence to a fine not exceeding £500 or to imprisonment for a term not evceeding one year or to both such fine and such imprisonment, or

( b ) on conviction on indictment of such offence to a fine not exceeding £2,000 or to imprisonment for a term not exceeding two years or to both such fine and such imprisonment and, in the case of a continuing offence to a fine not exceeding £2,000 in respect of each day on which the offence is continued."

GIVEN under the Official Seal of the Minister for Social Welfare

this 29th day of September, 1976.

BRENDAN CORISH,

Minister for Social Welfare.

EXPLANATORY NOTE.

The Social Welfare (No. 2) Act, 1976 provides for an increase in the range of penalties for offences under the Social Welfare Acts and Regulations. These Regulations provide for a corresponding increase in the range of penalties for breaches of the Social Welfare (Collection of Contributions) Regulations, 1967 which deal with matters relevant to the collection of social insurance contributions, the issue, ownership, custody, inspection, return, stamping and disposal of insurance cards and other matters pertaining to the duties of employers in relation to any employed contributor who is or has been in their employment.