Legal proceedings for an offence under the Social Security Acts may be commenced at any time before the end of whichever of the following periods is the longer:
- Ìý
(a)ÌýÌýÌýÌý three months following the date on which evidence comes to the knowledge of HMRC which, in its opinion, is sufficient to justify a prosecution for the offence
- Ìý
(b)ÌýÌýÌýÌý 12 months following the commission of the offence
The date
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