- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/11/2008)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 01/04/2009
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Taxes Management Act 1970, Section 100B is up to date with all changes known to be in force on or before 16 August 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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(1)An appeal may be brought against the determination of a penalty under section 100 above and, subject to [F2sections 93, 93A and 95A of this Act] [F3and] the following provisions of this section, the provisions of this Act relating to appeals shall have effect in relation to an appeal against such a determination as they have effect in relation to an appeal against an assessment to tax.
(2)[F4Subject to sections 93(8) and 93A(7) of this Act] on an appeal against the determination of a penalty under section 100 above section 50(6) to (8) of this Act shall not apply but—
(a)in the case of a penalty which is required to be of a particular amount, the Commissioners may—
(i)if it appears to them that no penalty has been incurred, set the determination aside,
(ii)if the amount determined appears to them to be correct, confirm the determination, or
(iii)if the amount determined appears to them to be incorrect, increase or reduce it to the correct amount.
(b)in the case of any other penalty, the Commissioners may—
(i)if it appears to them that no penalty has been incurred, set the determination aside,
(ii)if the amount determined appears to them to be appropriate, confirm the determination,
(iii)if the amount determined appears to them to be excessive, reduce it to such other amount (including nil) as they consider appropriate, or
(iv)if the amount determined appears to them to be insufficient, increase it to such amount not exceeding the permitted maximum as they consider appropriate.
(3)Without prejudice to [F5any right to have a case stated under regulation 22 of the General Commissioners Regulations or any right of appeal under section 56A] of this Act, an appeal from a decision of the Commissioners against the amount of a penalty which has been determined under section 100 above or this section shall lie, at the instance of the person liable to the penalty, to the High Court or, in Scotland to the Court of Session as the Court of Exchequer in Scotland; and on that appeal the court shall have the like jurisdiction as is conferred on the Commissioners by virtue of this section.]
Textual Amendments
F1Ss. 100-100D substituted for s. 100 by Finance Act 1989 (c. 26), s. 167
F2Words in s. 100B(1) inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 31(1); S.I. 1998/3173, art. 2
F3Word in s. 100B(1) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 115(7)
F4Words in s. 100B(2) inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 31(2); S.I. 1998/3173, art. 2
F5Words in s. 100B(3) substituted (with effect in accordance with reg. 1(1) of the amending S.I.) by The General and Special Commissioners (Amendment of Enactments) Regulations 1994 (S.I. 1994/1813), Sch. 1 para. 15
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 (c. 7), 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)
C2S. 100B applied (N.I.) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000 (S.R. 2000/121), reg. 7(2A)(a)(2B) (as inserted (1.4.2008) by S.R. 2008/129, regs. 1, 3(a))
C3S. 100B applied by Education (Student Loans) (Repayment) Regulations 2000 (S.I. 2000/944), reg. 7(2A)(a)(2B) (as inserted (1.4.2008) by S.I. 2008/546, regs. 1, 3(a))
C4S. 100B(3) applied (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 17(10)
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