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Taxes Management Act 1970
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Changes over time for: Section 106B
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- 07/10/2017- Amendment
- 14/09/2023
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Taxes Management Act 1970, Section 106B is up to date with all changes known to be in force on or before 12 December 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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[F1106BOffence of failing to give notice of being chargeable to taxU.K.
(1)A person who is required by section 7 to give notice of being chargeable to income tax or capital gains tax (or both) for a year of assessment and who has not given that notice by the end of the notification period commits an offence if—
(a)the tax in question is chargeable (wholly or in part) on or by reference to offshore income, assets or activities, and
(b)the total amount of income tax and capital gains tax that is chargeable for the year of assessment on or by reference to offshore income, assets or activities exceeds the threshold amount.
(2)It is a defence for a person accused of an offence under this section to prove that the person had a reasonable excuse for failing to give the notice required by section 7.
(3)In this section “the notification period” has the same meaning as in section 7 (see subsection (1C) of that section).]
Textual Amendments
F1Ss. 106B-106H and cross-heading inserted (7.10.2017 in relation to the tax year commencing on 6.4.2017 and subsequent tax years) by Finance Act 2016 (c. 24), s. 166(1)(2); S.I. 2017/970, art. 2
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