- Latest available (Revised)
- Point in Time (16/07/1992)
- Original (As enacted)
Taxes Management Act 1970
You are here:
What Version
Advanced Features
- Show Geographical Extent(e.g. England, Wales, Scotland and Northern Ireland)
- Show Timeline of Changes
Opening Options
More Resources
Changes over time for: Section 53
Version Superseded: 01/09/1994
Alternative versions:
- 01/02/1991- Amendment
- 16/07/1992
Point in time - 01/09/1994- Amendment
- 31/07/1997- Amendment
- 25/02/1999- Amendment
- 26/03/1999- Amendment
- 01/04/1999- Amendment
- 01/04/2000- Amendment
- 01/09/2002- Amendment
- 01/01/2003- Amendment
- 01/03/2003- Amendment
- 06/04/2003- Amendment
- 01/04/2009- Amendment
- 24/02/2022- Amendment
- 05/01/2023- Amendment
Status:
Point in time view as at 16/07/1992. This version of this provision has been superseded.
Status
You are viewing this legislation item as it stood at a particular point in time. A later version of this or provision, including subsequent changes and effects, supersedes this version.
Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.
Changes to legislation:
Taxes Management Act 1970, Section 53 is up to date with all changes known to be in force on or before 28 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.
Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
53 Summary award of penalties. [1960 s.59(1)(2)(3); 1964(M) s.12(3).]U.K.
(1)Any penalty incurred by any person for a failure to comply with a notice under section 51 above, or incurred by any person under section 52 above, may be [determined F1] summarily by the Commissioners notwithstanding that no proceedings [under section 100C of this Act F1] have been commenced, and accordingly [section 98 of this Act shall have effect, in relation to a penalty so awarded, as if subsection (3) were omittedand the reference in subsection (1)(ii) to the Commissioners before whom proceedings for the penalty have been commenced were a reference to the Commissioners by whom the penalty has been awardedF2F3].
(2)An appeal shall lie to the High Court F4 or, in Scotland, the Court of Session as the Court of Exchequer in Scotland, from the [determination F5] of any penalty under this section, and on any such appeal the court may either confirm or reverse the [determination F5] of the Commissioners or reduce or increase the sum [determined F5].
(3)Any penalty [determined F6] by virtue of this section shall for all purposes be treated as if it were tax charged in an assessment and due and payable F7.
Textual Amendments
F2Finance Act 1972 s.129,except in relation to penalties awarded before commencement of that Act(27July1972).
F3 Words repealed by Finance Act 1989 s. 187and Sch. 17 Part VIIIin relation to failure to comply with a notice etc. on or after 27 July 1989.
F4 SeeR.S.C. Ord.91, (S.I. 1965 No. 1776under
“appeal tribunals: Supreme Court, Rules of”
inPart III Vol.5) r. 5as to procedure in the High Court in England and Wales.
F6Finance Act 1989 s. 168 (3)(c).Previously
“awarded”.
F7 See Finance Act 1981 s. 134and Sch. 17 para. 18—application of this section to the special tax on banking deposits.
Options/Help
Print Options
PrintThe Whole Act
PrintThe Whole Part
PrintThe Whole Cross Heading
PrintThis Section only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
See additional information alongside the content
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.