91 Power to revise excessive penaltiesU.K.
(1)In section 100 of the Taxes Management Act 1970 (determination of penalties by officer of the Board), in subsection (6) (revision of penalty if amount of tax taken into account discovered to be excessive), after “a penalty under” insert “ section 93(2), (4) or (5) of this Act or ”.
(2)This section applies in relation to penalties determined at any time whether before or after the passing of this Act.