Taxes Management Act 1970

[F1 103ZA Disapplication of sections 100 to 103 in the case of certain penalties U.K.

Sections 100 to 103 do not apply to a penalty under—

(a) Schedule 24 to FA 2007 (penalties for errors),

(b) Schedule 36 to FA 2008 (information and inspection powers),

(c) Schedule 41 to that Act (penalties for failure to notify and certain other wrongdoing),

(d) Schedule 55 to FA 2009 (penalties for failure to make returns etc), F2 ...

(e) Schedule 56 to that Act (penalties for failure to make payments on time)[F3 , F4 ...

(f) Schedule 23 to FA 2011 (data-gathering powers)][F5 , F6 ...

(g) Schedule 38 to FA 2012 (tax agents: dishonest conduct)][F7 , F8 ...

[F9 (ga) section 212A of the Finance Act 2013 (general anti-abuse rule), F10 ...]

(h) Part 4 of the Finance Act 2014 (follower notices and accelerated payments)] [F11 or

(i) Part 5 of Schedule 18 to the Finance Act 2016 (serial tax avoidance)].]

Textual Amendments

F1 S. 103ZA inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 57 para. 13(3)

F2 Word in s. 103ZA(d) omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(5)(a), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

F3 S. 103ZA(f) and preceding word inserted (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 51(5)(b), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))

F4 Word in s. 103ZA(e) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 49(a) (with Sch. 38 para. 43); S.I. 2013/279, art. 2

F5 S. 103ZA(g) and preceding word inserted (1.4.2013) by Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 49(b) (with Sch. 38 para. 43); S.I. 2013/279, art. 2

F6 Word in s. 103ZA(f) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 33 para. 2(a)

F7 S. 103ZA(h) and preceding word inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 33 para. 2(b)

F8 Word in s. 103ZA(g) omitted (with effect in accordance with s. 158(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 158(10)(a)

F9 S. 103ZA(ga) inserted (with effect in accordance with s. 158(15) of the amending Act) by Finance Act 2016 (c. 24), s. 158(10)(b)

F10 Word in s. 103ZA(ga) omitted (with effect in accordance with Sch. 18 para. 63 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 18 para. 59(a)

F11 S. 103ZA(i) and preceding word inserted (with effect in accordance with Sch. 18 para. 63 of the amending Act) by Finance Act 2016 (c. 24), Sch. 18 para. 59(b)