- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Taxes Management Act 1970
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Rhagor o Adnoddau
Changes over time for: Section 100A
Version Superseded: 31/07/1997
Alternative versions:
- 01/02/1991- Amendment
- 25/07/1991- Amendment
- 01/01/1996
Point in time - 31/07/1997- Amendment
- 01/04/2000- Amendment
- 01/04/2008- Amendment
- 01/07/2008- Amendment
- 01/01/2009- Amendment
- 01/04/2009- Amendment
- 06/04/2009- Amendment
- 01/09/2009- Amendment
- 06/03/2010- Amendment
- 08/04/2010- Amendment
- 06/04/2014- Amendment
- 16/06/2016- Amendment
- 27/12/2017- Amendment
- 24/02/2022- Amendment
- 05/01/2023- Amendment
Status:
Point in time view as at 01/01/1996. This version of this provision has been superseded.
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Taxes Management Act 1970, Section 100A is up to date with all changes known to be in force on or before 29 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F1100A Provisions supplementary to section 100.U.K.
(1)Where a person who has incurred a penalty has died, a determination under section 100 above which could have been made in relation to him may be made in relation to his personal representatives, and any penalty imposed on personal representatives by virtue of this subsection shall be a debt due from and payable out of his estate.
(2)A penalty determined under section 100 above shall be due and payble at the end of the period of thirty days beginning with the date of the issue of the notice of the determination.
(3)A penalty determined under section 100 above shall for all purposes be treated as if it were charged in an assessment and due and payable.]
Textual Amendments
F1Ss. 100-100D substituted for s. 100 by Finance Act 1989 (c. 26), s. 167
Modifications etc. (not altering text)
C1Ss. 100-100D power to apply conferred (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) Act 1992, ss. 1(4), 173(4), Sch. 1, para. 7(2)(b)(9)-(12)
Ss. 100-100D power to apply conferred (E.W.S.) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 1(4), 177(4), Sch. 1, para. 7(2)(b)(9)-(12)
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