Background to the Act Recovery of unpaid contributions by distraint in Northern Ireland Current position
30.The Inland Revenue does not have the same rights to use distraint to recover unpaid contributions in Northern Ireland as it does in England and Wales.
31.Section 115A(1) of the Social Security Administration (Northern Ireland) Act 1992 (SSA(NI)A 1992) provides that the Judgments Enforcement (Northern Ireland) Order 1981 applies:
	where a person is served with a certificate under section 112(1) of that Act; and
	he neglects or refuses to pay contributions, interest or penalty to which the certificate relates within 30 days.
The amount unpaid is then enforceable as a money judgment by the Enforcement of Judgments Office on an application to it by the Inland Revenue.