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Taxes Management Act 1970
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- 1970 c. 9
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- Section 100A
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[F1100A Provisions supplementary to section 100.U.K.
(1)Where a person who has incurred a penalty has died, a determination under section 100 above which could have been made in relation to him may be made in relation to his personal representatives, and any penalty imposed on personal representatives by virtue of this subsection shall be a debt due from and payable out of his estate.
(2)A penalty determined under section 100 above shall be due and payble at the end of the period of thirty days beginning with the date of the issue of the notice of the determination.
(3)A penalty determined under section 100 above shall for all purposes be treated as if it were charged in an assessment and due and payable.]
Textual Amendments
F1Ss. 100-100D substituted for s. 100 by Finance Act 1989 (c. 26), s. 167
Modifications etc. (not altering text)
C1Ss. 100-100D power to apply conferred (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) Act 1992, 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)
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