Social Welfare Act, 1991

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Recovery of sums due to Social Insurance Fund.

38.—The Principal Act is hereby amended by the substitution for section 117 of the following section:

“Recovery of sums due to Social Insurance Fund.

117.—(1) All sums due to the Social Insurance Fund shall be recoverable as debts due to the State and, without prejudice to any other remedy and notwithstanding the assignment by any regulations under section 15 (2) to the Collector-General of any function referred to in that section in relation to employment contributions or the assignment by any regulations under section 17F (2) to the Collector-General of any function referred to in that section in relation to self-employment contributions, may be recovered by the Minister as a debt under statute in any court of competent jurisdiction.

(2) Notwithstanding any provision in any enactment specifying the period within which proceedings may be commenced to recover a debt under statute, any proceedings for the recovery of any sums due to the Social Insurance Fund by way of employment contributions under section 10 (1) or self-employment contributions under section 17B may be brought and shall be maintainable at any time.”.