Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 1988

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

129Two or more tax-geared penalties in respect of same tax

(1)After section 97 of the Taxes Management Act 1970 there shall be inserted—

“97ATwo or more tax-geared penalties in respect of same tax

Where two or more penalties—

(a)are incurred by any person and fall to be determined by reference to any income tax or capital gains tax with which he is chargeable for a year of assessment; or

(b)are incurred by any company and fall to be determined by reference to any corporation tax with which it is chargeable for an accounting period,

each penalty after the first shall be so reduced that the aggregate amount of the penalties, so far as determined by reference to any particular part of the tax, does not exceed whichever is or, but for this section, would be the greater or greatest of them, so far as so determined.”

(2)Section 97A(a) of that Act has effect with respect to the year 1988-89 or any subsequent year of assessment; and section 97A(b) has effect with respect to accounting periods ending after 31st March 1989.

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