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Changes over time for: Cross Heading: Determination of penalties by officer of Board
Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 08/04/2003
Status:
Point in time view as at 01/12/1999.
Changes to legislation:
There are currently no known outstanding effects for the Tax Credits Act 1999 (repealed), Cross Heading: Determination of penalties by officer of Board.
Changes to Legislation
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Determination of penalties by officer of BoardU.K.
Textual Amendments applied to the whole legislation
1(1)Subject to sub-paragraph (2) below and except where proceedings for a penalty have been instituted under paragraph 5 below, an officer of the Board authorised by the Board for the purposes of this paragraph may make a determination—U.K.
(a)imposing a penalty under section 9 above; and
(b)setting it at such amount as, in his opinion, is correct or appropriate.
(2)Sub-paragraph (1) above does not apply where the penalty is imposed under subsection (3)(b) or (c) of section 9 above and is such a penalty as is mentioned in subsection (4)(a) of that section.
(3)Notice of a determination of a penalty under this paragraph shall be served on the person liable to the penalty and shall state the date on which it is issued and the time within which an appeal against the determination may be made.
(4)After the notice of a determination under this paragraph has been served the determination shall not be altered except in accordance with this paragraph or on appeal.
(5)If it is discovered by an officer of the Board authorised by the Board for the purposes of this paragraph that the amount of a penalty determined under this paragraph is or has become insufficient, the officer may make a determination in a further amount so that the penalty is set at the amount which, in his opinion, is correct or appropriate.
Yn ôl i’r brig