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Taxes Management Act 1970
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- 1970 c. 9
- PART X
- Section 103ZA
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Changes over time for: Section 103ZA
Changes to legislation:
Taxes Management Act 1970, Section 103ZA is up to date with all changes known to be in force on or before 17 November 2024. 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.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 12ABZAA(5)(a) words substituted by 2017 c. 32, Sch. 14 para. 10BA(3)(a) (as inserted) by 2020 c. 14 s. 104(4)
- s. 12ABZAA(5)(b) words substituted by 2017 c. 32, Sch. 14 para. 10BA(3)(b) (as inserted) by 2020 c. 14 s. 104(4)
- s. 7(1BA) words substituted by 2017 c. 32 Sch. 14 para. 2(3)
- s. 8(1I)-(1L) inserted by 2024 c. 3 s. 36(1)
- s. 8(1AB)-(1AD) inserted by 2017 c. 32 Sch. 14 para. 3(5)
- s. 8(1HA) inserted by 2017 c. 32 Sch. 14 para. 3(11)
- s. 8A(1)(1ZA) substituted for s. 8A(1) by 2017 c. 32 Sch. 14 para. 4(3)
- s. 8A(1G)-(1J) inserted by 2024 c. 3 s. 36(2)
- s. 8A(1AB)-(1AD) inserted by 2017 c. 32 Sch. 14 para. 4(5)
- s. 8A(1FA) inserted by 2017 c. 32 Sch. 14 para. 4(9)
- s. 8A(6)(7) inserted by 2017 c. 32 Sch. 14 para. 4(12)
- s. 12B(1)(1A) substituted for s. 12B(1) by 2017 c. 32 Sch. 14 para. 14(2)
- s. 12B(2ZA)(2ZB) inserted by 2017 c. 32 Sch. 14 para. 14(4)
- s. 12C and cross-heading inserted by 2017 c. 32 s. 60(2)
- s. 12AA(5F)-(5I) inserted by 2024 c. 3 s. 36(3)
- s. 12AC(1)(aa) inserted by 2017 c. 32 Sch. 14 para. 13(2)(c)
- s. 12AC(7)(a) words inserted by 2017 c. 32 Sch. 14 para. 13(3)(b)
- s. 12AC(7)(a) words renumbered as s. 12AC(7)(a) by 2017 c. 32 Sch. 14 para. 13(3)(a)
- s. 12AC(7)(b) inserted by 2017 c. 32 Sch. 14 para. 13(3)(c)
- s. 12ABA(5) inserted by 2017 c. 32 Sch. 14 para. 11(4)
- s. 28ZA(6)(c) inserted by 2017 c. 32 Sch. 14 para. 15(b)
- s. 29(6)(aa) inserted by 2017 c. 32 Sch. 14 para. 20(3)
- s. 29(7)(a)(ia) omitted by 2019 c. 1 Sch. 2 para. 25(6)
- s. 46B(5)(f) and word inserted by 2009 c. 4 Sch. 1 para. 303
- s. 61(1A) inserted by 2007 c. 15 Sch. 13 para. 33(3)
- s. 61(1A) omitted by 2008 c. 9 Sch. 43 para. 1(3)
- s. 63(2)(aa) inserted by 2007 asp 3 Sch. 5 para. 9(2)
- Sch. A1 amendment to earlier affecting provision 2017 c. 32, s. 60 by 2018 c. 3 Sch. 6 para. 7(2)(a)
- Sch. A1 amendment to earlier affecting provision 2017 c. 32, s. 60 by 2018 c. 3 Sch. 6 para. 7(2)(b)
- Sch. A1 inserted by 2017 c. 32 s. 60(3)
- Sch. A1 para. 8(6)(b) omitted by 2022 c. 3 Sch. 1 para. 32(b)
- Sch. A1 para. 8(2) substituted by 2022 c. 3 Sch. 1 para. 32(a)
[F1103ZADisapplication of sections 100 to 103 in the case of certain penaltiesU.K.
Sections 100 to 103 do not apply to a penalty under—
(a)Schedule 24 to FA 2007 (penalties for errors),
(b)Schedule 36 to FA 2008 (information and inspection powers),
(c)Schedule 41 to that Act (penalties for failure to notify and certain other wrongdoing),
(d)Schedule 55 to FA 2009 (penalties for failure to make returns etc), F2...
(e)Schedule 56 to that Act (penalties for failure to make payments on time)[F3, F4...
(f)Schedule 23 to FA 2011 (data-gathering powers)][F5, F6...
(g)Schedule 38 to FA 2012 (tax agents: dishonest conduct)][F7, F8...
[F9(ga)section 212A of the Finance Act 2013 (general anti-abuse rule), F10...]
(h)Part 4 of the Finance Act 2014 (follower notices and accelerated payments)] F11...
[F12(i)Part 5 of Schedule 18 to the Finance Act 2016 (serial tax avoidance)][F13, F14...
(j)Schedule 22 to the Finance Act 2016 (asset-based penalty)] F15...
[F16(k)paragraph 1 or 45 of Schedule 16 to the Finance (No. 2) Act 2017 (enablers of defeated tax avoidance etc)][F17, [F18or]
(l)Schedule 18 to the Finance Act 2017].]
[F19(m)Schedule 24 to the Finance Act 2021 (penalties for failure to make returns etc),
(n)Schedule 25 to that Act (penalties for deliberately withholding information), or
(o)Schedule 26 to that Act (penalties for failure to pay tax).]
Textual Amendments
F1S. 103ZA inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 57 para. 13(3)
F2Word in s. 103ZA(d) omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(5)(a), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))
F3S. 103ZA(f) and preceding word inserted (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 51(5)(b), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))
F4Word in s. 103ZA(e) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 49(a) (with Sch. 38 para. 43); S.I. 2013/279, art. 2
F5S. 103ZA(g) and preceding word inserted (1.4.2013) by Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 49(b) (with Sch. 38 para. 43); S.I. 2013/279, art. 2
F6Word in s. 103ZA(f) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 33 para. 2(a)
F7S. 103ZA(h) and preceding word inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 33 para. 2(b)
F8Word in s. 103ZA(g) omitted (with effect in accordance with s. 158(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 158(10)(a)
F9S. 103ZA(ga) inserted (with effect in accordance with s. 158(15) of the amending Act) by Finance Act 2016 (c. 24), s. 158(10)(b)
F10Word in s. 103ZA(ga) omitted (with effect in accordance with Sch. 18 para. 63 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 18 para. 59(a)
F11Word in s. 103ZA(h) omitted (with effect in accordance with reg. 2(b) of the commencing S.I.) by virtue of Finance Act 2016 (c. 24), s. 165(2), Sch. 22 para. 20(1); S.I. 2017/277, reg. 2(b)
F12S. 103ZA(i) and preceding word inserted (with effect in accordance with Sch. 18 para. 63 of the amending Act) by Finance Act 2016 (c. 24), Sch. 18 para. 59(b)
F13S. 103ZA(j) and preceding word inserted (with effect in accordance with reg. 2(b) of the commencing S.I.) by Finance Act 2016 (c. 24), s. 165(2), Sch. 22 para. 20(1); S.I. 2017/277, reg. 2(b)
F14Word in s. 103ZA(i) omitted (with effect in accordance with Sch. 16 para. 62 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 16 para. 58(a)
F15Word in s. 103ZA omitted (with effect in accordance with Sch. 18 paras. 2-13 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 18 para. 29(2)
F16S. 103ZA(k) and preceding word inserted (with effect in accordance with Sch. 16 para. 62 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 16 para. 58(b)
F17S. 103ZA(l) and preceding word inserted (with effect in accordance with Sch. 18 paras. 2-13 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 18 para. 29(2)
F18Word in s. 103ZA(k) omitted (6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 8(a); S.I. 2024/440, reg. 2
F19Ss. 103ZA(m)-(o) inserted (6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 8(b); S.I. 2024/440, reg. 2
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