§ Mr. Gryllsasked the Secretary of State for Social Services what his Department has done since the Social Security Act 1975 received the Royal Assent to draw the existence of section 152(4) of the Social Security Act 1975 to the attention of directors of companies and other corporate bodies to whom the provision may apply, the nature of the liability this section imposes and the policy of his Department with regard to enforcing liabilities under the section.
§ Dr. BoysonReference to directors' personal liability for national insurance contributions unpaid by their companies has been included in leaflet NP.15, the "Employers Guide to National Insurance Contributions", since January 1980; in leaflet NI.35, "National Insurance for Company Directors", since April 1981; and in the Inland Revenue Booklet P7, "Employers Guide to PAYE", since April 1983. These are distributed to all known employers. Articles about section 152(4) were published in theLaw Society Gazette in April 1981 and in The Director in April 1983.