The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2007

Modification of Part 10 of the Taxes Management Act 1970

15.—(1) Part 10 of the Taxes Management Act 1970 so far as it relates to a penalty under section 98C of that Act shall apply in relation to a penalty under regulation 14 with the following modifications.

(2) In section 100 (determination of penalties by officer of Board) for subsection (2)(f) (penalties to which subsection (1) of the section does not apply)(1) substitute—

“(f) regulation 14(1)(a) of the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2007.”.

(3) In section 100C(2) (penalty proceedings before Commissioners) for subsection (1A) substitute—

“(1A) In its application to a penalty under regulation 14(1)(a) of the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2007, subsection (1) above has effect with the omission of the words “General or”.”.

(1)

Section 100 was substituted by section 167 of the Finance Act 1989 (c.26) and paragraph (2)(f) was inserted by sections 315(2) and 319 of the Finance Act 2004.

(2)

Section 100C was inserted by section 167 of the Finance Act 1989 (c.26) and subsection (1A) of that section was inserted by sections 315(3) and 319 of the Finance Act 2004(c. 12).