Taxes Management Act 1970

Changes over time for: Section 100B

Version Superseded: 06/04/2014

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Point in time view as at 01/04/2011. This version of this provision has been superseded.

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[F1100B Appeals against penalty determinations.U.K.

(1)An appeal may be brought against the determination of a penalty under section 100 above and, subject to F2... 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[F3, except that references to the tribunal shall be taken to be references to the First-tier Tribunal].

(2)[F4On] 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 [F5First-tier Tribunal] may—

(i)if it appears F6... that no penalty has been incurred, set the determination aside,

(ii)if the amount determined appears F6... to be correct, confirm the determination, or

(iii)if the amount determined appears F6... to be incorrect, increase or reduce it to the correct amount.

(b)in the case of any other penalty, the [F5First-tier Tribunal] may—

(i)if it appears F6... that no penalty has been incurred, set the determination aside,

(ii)if the amount determined appears F6... to be appropriate, confirm the determination,

(iii)if the amount determined appears F6... to be excessive, reduce it to such other amount (including nil) [F7as it considers] appropriate, or

(iv)if the amount determined appears F6... to be insufficient, increase it to such amount not exceeding the permitted maximum [F7as it considers] appropriate.

[F8(3)In addition to any right of appeal on a point of law under section 11(2) of the TCEA 2007, the person liable to the penalty may appeal to the Upper Tribunal against the amount of the penalty which has been determined under subsection (2), but not against any decision which falls under section 11(5)(d) and (e) of the TCEA 2007 and was made in connection with the determination of the amount of the penalty.

(3A)Section 11(3) and (4) of the TCEA 2007 applies to the right of appeal under subsection (3) as it applies to the right of appeal under section 11(2) of the TCEA 2007.

(3B)On an appeal under this section the Upper Tribunal has the same powers as are conferred on the First-tier Tribunal 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) omitted (1.4.2011) by virtue of The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 (S.I. 2011/702), arts. 1(1), 9(a) (with arts. 20, 22)

F3Words in s. 100B(1) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 45(2)

F4Word in s. 100B(2) substituted (1.4.2011) by The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 (S.I. 2011/702), arts. 1(1), 9(b) (with arts. 20, 22)

F5Words in s. 100B(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 45(3)(a)

F6Words in s. 100B(2) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 45(3)(b)

F7Words in s. 100B(2)(b)(iii)(iv) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 45(3)(c)

F8S. 100B(3)-(3B) substituted for s. 100B(3) (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 45(4)

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)