C1C2C4C8C14C20C22C21 PART X PENALTIES, ETC.

Annotations:
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)

C4

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

C20

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

C22

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)

C21

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)

C5C6C7C3C19C18C15C16C17C25103F1Time limits for penalties.

1

Subject to subsection (2) below, where the amount of a penalty is to be ascertained by reference to tax payable by a person for any period, the penalty may be determined by an officer of the Board, or proceedings for the penalty may be commenced before the F3tribunal or a Court—

a

at any time within six years after the date on which the penalty was incurred, or

b

at any later time within three years after the final determination of the amount of tax by reference to which the amount of the penalty is to be ascertained.

F22

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F5C233

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C10C9C11C13C12C23C244

A penalty to which F6subsection (1) does not apply may be so determined, or proceedings for such a penalty may be commenced before the F4tribunal or a court, at any time within six years after the date on which the penalty was incurred or began to be incurred.