Non-payment of a contributions equivalent premium1 attracts criminal sanctions and, if the premium remains unpaid at the date of the conviction, a liability to pay to the Commissioners for Revenue and Customs2 a sum equal to the amount which the person in question failed to pay3. Contributions equivalent premiums recovered by the Commissioners for Revenue and Customs under these provisions must be treated for all purposes as premiums paid to the Commissioners in respect of the person in respect of whom they were originally payable4.
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