Health Contributions Act, 1971

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.