Taxes Management Act 1970 (c. 9)

PART X U.K. PENALTIES, ETC.

Modifications etc. (not altering text)

C1 Part X (ss. 93-107) applied (with modifications) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 16(1)(b), 177(4), Sch. 2

C2 Part X (ss 93-107) applied (27.7.1993 with effect in relation to the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 122(2)(3)

C3 Pt. 10 modified (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), s. 117(1)(b), Sch. 18; S.I. 1998/3173, art. 2

C4 Pt. 10 power to apply conferred (N.I.) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), Sch. 1 para. 7B(5A) (as inserted (28.7.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 80(4), 86 (with s. 83(6)))

C5 Pt. 10 applied (with modifications) (E.W.S.) (1.9.2012) by The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012 (S.I. 2012/1868), regs. 1, 24

C6 Pt. 10 modified (17.7.2014) by Finance Act 2014 (c. 26), Sch. 35 para. 10

C7 Pt. 10 applied (with modifications) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)

C8 Pt. 10 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)

[F1 100 Determination of penalties by officer of the Board. U.K.

(1) Subject to subsection (2) below and except where proceedings for a penalty have been instituted under section 100D below F2 ... , an officer of the Board authorised by the Board for the purposes of this section may make a determination imposing a penalty under any provision of the Taxes Acts and setting it at such amount as, in his opinion, is correct or appropriate.

(2) Subsection (1) above does not apply where the penalty is a penalty under—

F3 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) section 94(1) above as it has effect before the substitution made by section 83 of the Finance (No. 2) Act 1987,

(c) section 98(1) above as it has effect before the amendments made by section 164 of the Finance Act 1989 or section 98(1)(i) above as it has effect after those amendments[F4 , subject to subsection (2A)], or

(d) paragraph (a)(i) of section 98A(2) above as it has effect by virtue of section 165(2) of the Finance Act 1989, [F5 or

(e) section 98B(2)(a) above][F6 , or

(f) section 98C(1)(a) above] F7 ...

F7 (g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F8 (2A) Subsection (2)(c) does not exclude the application of subsection (1) where the penalty relates to a failure to furnish any information or produce any document or record in accordance with regulations under section 716B of ITEPA 2003 (employment intermediaries to keep, preserve and provide information etc).]

(3) Notice of a determination of a penalty under this section shall be served on the person liable to the penalty and shall state the date on which it is issued and the time within such an appeal against the determination may be made.

(4) After the notice of a determination under this section has been served the determination shall not be altered except in accordance with this section or on appeal.

(5) If it is discovered by an officer of the Board authorised by the Board for the purposes of this section that the amount of a penalty determined under this section is or has become insufficient the officer may make a determination in a further amount so that the penalty is set at the amount which, in his opinion, is correct or appropriate.

(6) In any case where—

(a) a determination under this section is of a penalty under F9 ... F10 ... [F11 paragraph 18(2) of Schedule 18 to the Finance Act 1998] F12 ... , and

(b) after the determination has been made it is discovered by an officer of the Board authorised by the Board for the purposes of this section that the amount which was taken into account as the relevant amount of tax is or has become excessive,

the determination shall be revised so that the penalty is set at the amount which is correct; and, where more than the correct amount has already been paid, the appropriate amount shall be repaid.]

Textual Amendments

F1 Ss. 100-100D substituted for s. 100 by Finance Act 1989 (c. 26), s. 167

F2 Words in s. 100(1) repealed (with effect in accordance with reg. 1(1) of the amending S.I.) by The General and Special Commissioners (Amendment of Enactments) Regulations 1994 (S.I. 1994/1813), Sch. 1 para. 14, Sch. 2 Pt. I

F3 S. 100(2)(a) omitted (1.4.2011) by virtue of The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 (S.I. 2011/702), arts. 1(1), 8(a) (with arts. 20, 22)

F4 Words in s. 100(2)(c) inserted (26.3.2015) by Finance Act 2015 (c. 11), s. 18(2)

F5 S. 100(2)(e) and preceding word inserted by Finance Act 1990 (c. 29), s. 69, Sch. 11 para. 3(1) on and after 1 July 1989.

F6 S. 100(2)(f) and preceding word inserted (22.7.2004 for specified purposes) by Finance Act 2004 (c. 12), ss. 315(2), 319(1)(2) (with s. 314)

F7 S. 100(2)(g) and preceding word omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), Sch. 57 para. 13(2)

F8 S. 100(2A) inserted (26.3.2015) by Finance Act 2015 (c. 11), s. 18(3)

F9 Words in s. 100(6)(a) omitted (1.4.2011) by virtue of The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 (S.I. 2011/702), arts. 1(1), 8(b)(i) (with arts. 20, 22)

F10 Word in s. 100(6)(a) repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36)

F11 Words in s. 100(6)(a) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 38; S.I. 1998/3173, art. 2

F12 Words in s. 100(6)(a) omitted (1.4.2011) by virtue of The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 (S.I. 2011/702), arts. 1(1), 8(b)(ii) (with arts. 1(2), 21)

Modifications etc. (not altering text)

C9 Ss. 100-100D power to apply conferred (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), ss. 1(4), 173(4), Sch. 1, para. 7(2)(b)(9)-(12)

Ss. 100-100D power to apply conferred (E.W.S.) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 1(4), 177(4), Sch. 1, para. 7(2)(b)(9)-(12)

S. 100 restricted (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), ss. 1(4), 173(4), Sch. 1, para. 7(4)(b)

C10 S. 100 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 17(4)-(6)

C11 S. 100 modified (N.I.) by Social Security (Contributions) Regulations (Northern Ireland) 1979 (S.R. 1979/186), reg. 47L(1) (as inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by S.I. 2000/2208, regs. 1(1), 20)

C12 S. 100 applied (with modifications) (6.4.2001) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), regs. 1(1), 82(1)

C13 S. 100 applied (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 13(3)(a) (with reg. 1(4)(6))

C14 S. 100 applied (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 9(3)(a)

C15 S. 100 applied (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 13(4) (with reg. 1(4)(6))

C16 S. 100 applied (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 9(4)

C17 Ss. 100-102 applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 35(2)

C18 Ss. 100-103 excluded by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 421JE (as inserted (with effect in accordance with Sch. 8 para. 234 of the amending Act) by Finance Act 2014 (c. 26), Sch. 8 paras. 228, 232)

C19 Ss. 100-103 excluded by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 5 para. 57D(7) (as inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 220, 222)

C20 Ss. 100-103 excluded by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 2 para. 81J(8) (as substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 28, 89 (with Sch. 8 paras. 90-96))

C21 Ss. 100-103 excluded by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 40J(8) (as substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 117, 146 (with Sch. 8 paras. 147-157))

C22 Ss. 100-103 excluded by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 28J(8) (as substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 179, 204 (with Sch. 8 paras. 205-215))

C23 Ss. 100, 100A applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(4)

C24 S. 100 applied (with effect in accordance with reg. 1(3) of the amending S.I.) by The Co-ownership Authorised Contractual Schemes (Tax) Regulations 2017 (S.I. 2017/1209), regs. 1(1), 9(1)

C25 Ss. 100-103 applied (temp. until 30.4.2024) by Finance Act 2022 (c. 3), Sch. 10 para. 22(9) (with Sch. 10 para. 43 (as amended by S.I. 2022/1321, regs. 1, 2(2)))