Cap. 318 Art. 116BCollection of arrears of unpaid contributions.

(1) Without prejudice to the provisions of this Act, and with effect from the 3rd January, 2005, any arrears due in respect of any unpaid Class One or Class Two contributions for any period prior to the 1st January, 1998, shall be due and payable to the

Commissioner for Tax and Customs.

(2) For the purpose of enforcing the payment of such arrears of unpaid contributions as mentioned in sub-article (1), the powers vested in the Director of Social Security by Part X may also be exercisable by the Commissioner for Tax and Customs.