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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 7 March 2008 - onwards
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343. Effect of decision for purposes of proceedings.

In any proceedings for an offence under this Act, or in any proceedings involving any issue related to the payment of contributions, or for the recovery of any sums due to the Minister or the Social Insurance Fund, a decision on any question relevant to the proceedings given in accordance with this Act shall, unless an appeal or reference in respect of the decision is pending or the prescribed time for appealing against the decision has not expired, be admissible as evidence for the purpose of those proceedings and -

(a) if any such decision which might be so given has not been obtained and the decision is necessary for the determination of the proceedings, the question may be submitted for decision in accordance with this Act, and

(b) where any such appeal or reference is pending or the time for so appealing has not expired or any question has been submitted under paragraph (a), the court dealing with the case may adjourn the proceedings until such time as a final decision on the ques

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