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Taxes Management Act 1970

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Changes over time for: Section 100C

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Changes to legislation:

Taxes Management Act 1970, Section 100C is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

[F1100C Penalty proceedings before [F2First-tier Tribunal] .U.K.

(1)An officer of the Board authorised by the Board for the purposes of this section may commence proceedings before the [F3First-tier Tribunal] for any penalty to which subsection (1) of section 100 above does not apply by virtue of subsection (2) of that section.

F4(1A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F5(2)The person liable to the penalty shall be a party to the proceedings.]

(3)Any penalty determined by the [F6First-tier Tribunal] in proceedings under this section shall for all purposes be treated as if it were tax charged in an assessment and due and payable.

[F7(4)In addition to any right of appeal on a point of law under section 11(2) of the TCEA 2007, the person liable to the penalty may appeal to the Upper Tribunal against the determination of a penalty in proceedings under subsection (1), but not against any decision which falls under section 11(5)(d) and (e) of the TCEA 2007 and was made in connection with the determination of the amount of the penalty.

(4A)Section 11(3) and (4) of the TCEA 2007 applies to the right of appeal under subsection (4) as it applies to the right of appeal under section 11(2) of the TCEA 2007.]

(5)On any such appeal the [F8Upper Tribunal] may—

(a)if it appears that no penalty has been incurred, set the determination aside,

(b)if the amount determined appears to be appropriate, confirm the determination,

(c)if the amount determined appears to be excessive, reduce it to such other amount (including nil) as the [F8Upper Tribunal] considers appropriate, or

(d)if the amount determined appears to be insufficient, increase it to such amount not exceeding the permitted maximum as the [F8Upper Tribunal] considers appropriate.]

Textual Amendments

F1Ss. 100-100D substituted for s. 100 by Finance Act 1989 (c. 26), s. 167

Modifications etc. (not altering text)

C1 S. 100C applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

C3S. 100C applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 17(4)-(6)

C6Ss. 100-102 applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 35(2)

C7Ss. 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)

C12Ss. 100C, 100D 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(5)

C13Ss. 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)))

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