Taxes Management Act 1970 (c. 9)

PART X U.K. PENALTIES, ETC.

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)

C3 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

C4 Pt. 10 power to apply conferred (N.I.) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), Sch. 1 para. 7B(5A) (as inserted (28.7.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 80(4), 86 (with s. 83(6)))

C5 Pt. 10 applied (with modifications) (E.W.S.) (1.5.2007) by The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2007 (S.I. 2007/785), regs. 1, 15

[F1 93A Failure to make partnership return. U.K.

(1) This section applies where, in the case of a trade, profession or business carried on by two or more persons in partnership—

(a) a partner (the representative partner) has been required by a notice served under or for the purposes of section 12AA(2) or (3) of this Act to deliver any return, and

(b) he [F2 or a successor of his] fails to comply with the notice.

(2) Each relevant partner shall be liable to a penalty which shall be £100.

(3) If, on an application made to [F3 it] by an officer of the Board, the [F4 tribunal so directs], each relevant partner shall be liable, for each day on which the failure continues after the day on which the representative partner [F5 or a successor of his] is notified of the direction (but excluding any day for which a penalty under this subsection has already been imposed), to a further penalty or penalties not exceeding £60.

(4) If—

(a) the failure by the representative partner [F5 or a successor of his] to comply with the notice continues after the end of the period of six months beginning with the filing date, and

(b) no application is made under subsection (3) above before the end of that period,

each relevant partner shall be liable to a further penalty which shall be £100.

(5) No penalty shall be imposed under subsection (3) above in respect of a failure at any time after the failure has been remedied.

(6) Where, in respect of the same failure to comply, penalties under subsection (2), (3) or (4) above are determined under section 100 of this Act as regards two or more relevant partners—

(a) no appeal against the determination of any of those penalties shall be brought otherwise than by the representative partner [F6 or a successor of his];

(b) any appeal by that partner [F7 or successor] shall be a composite appeal against the determination of each of those penalties; and

(c) section 100B(3) of this Act shall apply as if that partner [F7 or successor] were the person liable to each of those penalties.

(7) On an appeal against a determination under section 100 of this Act of a penalty under subsection (2) or (4) above [F8 that is notified to the tribunal], neither section 50(6) to (8) nor section 100B(2) of this Act shall apply but the [F9 tribunal] may—

(a) if it appears F10 ... that, throughout the period of default, [F11 the person for the time being required to deliver the return (whether the representative partner or a successor of his) had a reasonable excuse for not delivering it], set the determination aside; or

(b) if it does not so appear F10 ... , confirm the determination.

[F12 (7A) For the purposes of this section the filing date for a year of assessment (Year 1) in the case of a partnership which includes one or more individuals is—

(a) 31st January of Year 2, or

(b) if the notice under section 12AA was given after 31st October of Year 2, the last day of the period of three months beginning with the date of the notice.

(7B) For the purposes of this section the filing date for a year of assessment (Year 1) in the case of a partnership which includes one or more companies is—

(a) the first anniversary of the period for which the return is required, or

(b) where the notice is given more than nine months after the end of the period for which the return is required, the last day of the period of three months beginning with the date of the notice.]

(8) In this section—

• F13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “the period of default”, in relation to any failure to deliver a return, means the period beginning with the filing date and ending with the day before that on which the return was delivered;

• “relevant partner” means a person who was a partner at any time during the period in respect of which the return was required.]

Textual Amendments

F1 S. 93A inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 26; S.I. 1998/3173, art. 2

F2 Words in s. 93A(1)(b) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 123(8)

F3 Word in s. 93A(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 42(2)(a)

F4 Words in s. 93A(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 42(2)(b)

F5 Words in s. 93A(3)(4) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 123(9)

F6 Words in s. 93A(6) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 123(10)(a)

F7 Words in s. 93A(6) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 123(10)(b)

F8 Words in s. 93A(7) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 42(3)(a)

F9 Word in s. 93A(7) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 42(3)(b)

F10 Words in s. 93A(7)(a)(b) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 42(3)(c)

F11 Words in s. 93A(7) substituted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 123(11)

F12 S. 93A(7A)(7B) inserted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2007 (c. 11), s. 91(8)

F13 Words in s. 93A(8) repealed (with effect in accordance with s. 92 of the amending Act) by Finance Act 2007 (c. 11), s. 91(9), Sch. 27 Pt. 5(3)