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- Point in Time (18/11/2015)
- Original (As enacted)
Version Superseded: 15/09/2016
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Taxes Management Act 1970, Section 103ZA is up to date with all changes known to be in force on or before 10 September 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.
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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, or
(h)Part 4 of the Finance Act 2014 (follower notices and accelerated payments)].]
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)
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