Part 14Income tax liability: miscellaneous rules
F2Chapter 2CIncome tax obligations and liabilities imposed on UK representatives
835WF1Exceptions: criminal offences and penalties etc
1
A person is not by virtue of section 835U liable to be proceeded against for a criminal offence unless the person—
a
committed the offence, or
b
consented to or connived in its commission.
2
An independent agent of a non-UK resident is not by virtue of section 835U liable to any civil penalty or surcharge in respect of an act or omission if conditions A and B are met.
3
Condition A is that the act or omission is not—
a
an act or omission of the independent agent, or
b
an act or omission to which the agent consented or in which the agent connived.
4
Condition B is that the independent agent is able to show that the amount of the penalty or surcharge will not be recoverable out of the sums mentioned in section 835X(3) (after being indemnified for any other liabilities under section 835X).
Pt. 14 Ch. 2C inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 6 para. 18 (with Sch. 9 paras. 1-9, 22)