- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2010)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 06/04/2010.
There are currently no known outstanding effects for the Finance Act 1989, Section 169.
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(1)The following section shall be substituted for section 103 of the M1Taxes Management Act 1970—
(1)Subject to subsection (2) below, where the amount of a penalty is to beascertained by reference to tax payable by a person for any period, thepenalty may be determined by an officer of the Board, or proceedings for thepenalty may be commenced before the Commissioners or a court—
(a)at any time within six years after the date on which the penalty wasincurred, or
(b)at any later time within three years after the final determination of theamount of tax by reference to which the amount of the penalty is to beascertained.
(2)Where the tax was payable by a person who has died, and the determinationwould be made in relation to his personal representatives, subsection (1)(b)above does not apply if the tax was charged in an assessment made later thansix years after the end of the chargeable period for which it was charged.
(3)A penalty under section 99 of this Act may be determined by an officer ofthe Board, or proceedings for such a penalty may be commenced before a court,at any time within twenty years after the date on which the penalty wasincurred.
(4)A penalty to which neither subsection (1) nor subsection (3) above appliesmay be so determined, or proceedings for such a penalty may be commencedbefore the Commissioners or a court, at any time within six years after thedate on which the penalty was incurred or began to be incurred.”
(2)The amendment made by subsection (1) above shall not affect theapplication of section 103(4) of the M2Taxes Management Act1970 to proceedings under section 100 of that Act as it has effect before theamendment made by section 167 above.
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