Taxes Management Act 1970

Changes over time for: Section 98

Version Superseded: 11/05/2001

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Taxes Management Act 1970, Section 98 is up to date with all changes known to be in force on or before 02 August 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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98 Special returns, etc.U.K.

(1)[F1Subject to [F2the provisions of this section and] section 98A below, where] any person—

(a)has been required, by a notice served under or for the purposes of any of the provisions specified in the first column of the Table below, to deliver any return or other document, to furnish any particulars, to produce any document, or to make anything available for inspection, and he fails to comply with the notice, or

(b)fails to furnish any information, give any certificate or produce any document or record in accordance with any of the provisions specified in the second column of the Table below,

he shall be liable, subject to [F1subsections (3) and (4) below—

(i)to a penalty not exceeding £300, and

(ii)if the failure continues after a penalty is imposed under paragraph (i) above, to a further penalty or penalties not exceeding £60 for each day on which the failure continues after the day on which the penalty under paragraph (i) above was imposed (but excluding any day for which a penalty under this paragraph has already been imposed)].

(2)[F3Subject to section 98A below, where] a person fraudulently or negligently furnishes, gives, produces or makes any incorrect information, certificate, document, record or declaration of a kind mentioned in any of the provisions specified in either column of the Table below, he shall be liable to a penalty not exceeding [F3£3000].

[F4(3)No penalty shall be imposed under subsection (1) above in respect of a failure within paragraph (a) of that subsection at any time after the failure has been remedied.

(4)No penalty shall be imposed under paragraph (ii) of subsection (1) above in respect of a failure within paragraph (b) of that subsection at any time after the failure has been remedied.]

[F5(5)In the case of a failure to comply with section 765A(2)(a) or (b) of the principal Act, subsection (1) above shall have effect as if for “£300” there were substituted “£3000” and as if for “£60” there were substituted “£600”.]

[F6TABLE

1.	2.
Part III of this Act, F7. . .	In the principal Act—
[F8regulations under section 59E of this Act;]	F9. . .
F10. . .	[F11regulations under section 42A;]
In the principal Act—	F12. . .
F13[section 38(5)];	F14. . .
F13[section 42];	F14. . .
[F11regulations under section 42A;]	section 136(6);
F14. . .	[F15section 140G;]
F14. . .	F16...
F17. . .	F18. . .
regulations under section 202;	F17. . .
section 217;	regulations under section 202;
section 226(3) and (4);	regulations under section 203;
section 234(7)(b), (8) and (9);	section 216;
[F19section 246H;]	section 226(1) and (2);
section 250(6) and (7);	section 234(5), (6) and (7)(a);
section 272(7);	section 250(1) to (5);
section 310(4) and (5);	section 310(1), (2) and (3);
F20[regulations under section 326C ]	section 313(5);
regulations under section 333;	F20[Regulations under section 326C ]
[F21regulations under section 333B;]	Regulations under section 333;
[F22regulations under section 431E(1) or 441A(3);]	[F21regulations under section 333B;]
regulations under section 476(1);	section 350(1);
F23[regulations under section 477A ]	section 375(5);
F24. . .	[F25regulations under section 431E(1) or 441A(3);]
section 482(3);	[F26regulations under section 444BB;]
regulations under section 482(11);	[F26regulations under section 444BD;]
section 483;	regulations under section 476(1);
Regulations under section 555(7);	F23[regulations under section 477A ;]
section 561(8);	F27[section 482(2) ]
section 588(7);	regulations under section 482(11);
regulations under section 602;	[F28section 552(1) to (4);]
[F29regulations under section 605(1A)(b) to (d);]	[F28regulations under section 552(4A);]
[F30section 605(3)(b) and (4);]	regulations under section 555(7);
regulations under section 612(3);	[F31regulations under section 566(1), (2) or (2A);]
regulations under section 639;	section 577(4);
[F32regulations under section 651A(1)(b) to (d);]	section 588(6);
F33. . .	regulations under section 602;
[F34section 660F]	[F35regulations under section 605(1A)(a);]
section 700(4);	section 605(3)(a);
section 708;	regulations under section 612(3);
section 728;	regulations under section 639;
F36. . .	[F37regulations under section 651A(1)(a);]
section 730(8);	F38[section 765A(2)(a);]
F39. . .	F40. . .
section 745(1);	F41. . .
section 755;	F42. . .
F38[section 765A(2)(b) ;]	F42. . .
[F43section 767C;]	regulations under paragraph 7 of Schedule 14;
section 768(9);	Schedule 15, paragraph 14(4);
F40. . .	[F44Schedule 15B, paragraph 5(1);]
section 774(5);	Schedule 16;
section 778;	Schedule 22, paragraph 2.
section 815;	Regulations under section [F45151 of the 1992 Act].
F46. . .	[F47Sections 43(5) and (6), 118 to 120, 145(2) and (3) and 203 of the Capital Allowances Act]
Schedule 5, paragraph 10;	Regulations 16 and 17 of the Income Tax (Interest Relief) Regulations 1982.
F48Schedule 9, [paragraph 6];	Paragraph 15(3) of Schedule 14 to the Finance Act 1984.
Schedule 15 paragraph 14(5);	F49. . .
[F50Schedule 15B, paragraph 5(2);]	F51[Section 85(1) and (2) of the Finance Act 1988 ]
F52. . .	F53[Regulations under section 57 of the Finance Act 1989.]
Schedule 22, paragraph 4.	F54. . .
[F55regulations under paragraph 11B(5) of Schedule 28B]	[F56Regulations under section 33 of the Finance Act 1991].
Section 32 of the Finance Act 1973.	F57. . .
Paragraph 2 of Schedule 15 to the Finance Act 1973.	[F58Section 28(2) of the Finance (No.2) Act 1992.]
Regulations under section [F59151 of the 1992 Act].	[F60Paragraphs 2 to 6 of Schedule 5A to the 1992 Act.]
Paragraph [F612(9) of Schedule 1 to the 1992 Act].	[F62regulations under section 73 of the Finance Act 1995;]
F63. . .	[F64Section 110ZA of the Social Security Administration Act 1992.]
Section [F6598 of the 1992 Act].	[F66Section 104ZA of the Social Security Administration (Northern Ireland) Act 1992.]
Paragraph 15(1) of Schedule 14 to the Finance Act 1984.	[F67Section 86(4) of the Finance Act 1999.]
Paragraph 6(1) of Schedule 22 to the Finance Act 1985.	[F68paragraph 65 of Schedule 14 to the Finance Act 2000;]
[F69Section 79(6) of the 1992 Act].	[F70paragraph 64 or 65 of Schedule 15 to the Finance Act 2000]
F71[Regulations under section 57 of the Finance Act 1989 ]	[F72Paragraph 93(2) of Schedule 22 to the Finance Act 2000]
F73[Section 73 of the Finance Act 1989 ]	[F74Paragraph 129 of Schedule 22 to the Finance Act 2000]
F53[Paragraphs 2 to 4 of Schedule 12 to the Finance Act 1989 ]
[F75235 of the 1992 Act].
[F56Regulations under section 33 of the Finance Act 1991]
[F76Paragraph [F7710 of Schedule 5 to the 1992 Act]]
[F78section 86(12) of the Finance Act 1995;]
[F79paragraph 117 of Schedule 8 to the Finance Act 2000]
[F80paragraph 64 of Schedule 14 to the Finance Act 2000;]
[F81paragraph 66 of Schedule 15 to the Finance Act 2000]

The references in this Table to regulations under section 602 have effect only for the purpose of giving effect to any provision mentioned in paragraphs (a) and (b) of subsection (2) of that section]

Textual Amendments

F1Finance Act 1989 (c. 26), s. 164(2), (7) in relation to failures beginning, or information etc. furnished, on or after 27 July 1989.

F2Finance Act 1990 (c. 29), s. 68(3)(a) for transactions carried out on or after 1 July 1990.

F3Finance Act 1989 (c. 26), s. 164(3), (7) in relation to failures beginning, or information etc. furnished, on or after 27 July 1989.

F4Finance Act 1989 (c. 26), s. 164(4), (7) in relation to failures beginning, or information etc. furnished, on or after 27 July 1989.

F5Finance Act 1990 (c. 29), s. 68(3)(b) for transactions carried out on or after 1 July 1990.

F6Table substituted by Income and Corporation Taxes Act 1988 (c. 1), Sch. 29 para. 9 (see also Finance Act 1988 (c. 39), Sch. 14 Part VI).

F7 Words repealed by Finance Act 1989 (c. 26), ss. 164(5)(a)and 187and Sch. 17 Part VIII in relation to any failure to comply with a notice etc. on or after 27 July 1989.

F8Words in s. 98 inserted (with effect in accordance with s. 89(3) of the amending Act) by Finance Act 1999 (c. 16), s. 89(1)

F9Words in s. 98 repealed (with effect in accordance with s. 38(2)(3) of the amending Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(4)

F10Words in s. 98 repealed (with effect in accordance with reg. 1(1) of the amending S.I.) by The General and Special Commissioners (Amendment of Enactments) Regulations 1994 (S.I. 1994/1813), Sch. 1 para. 13, Sch. 2 Pt. I

F11Words in s. 98 inserted (1.5.1995) by Finance Act 1995 (c. 4), s. 40(2)

F12Words in s. 98 repealed (with effect in accordance with s. 37(3) of the amending Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(3)

F13 Entries transferred to column 1 from column 2 by Finance Act 1989 (c. 26), s. 164(5)(b) in relation to any failure to comply with a notice etc. on or after 27 July 1989.

F14Words in s. 98 repealed (28.7.2000) by Finance Act 2000 (c. 17), Sch. 40 Pt. 2(17)

F15Words in s. 98 inserted (31.7.1998) by Finance Act 1998 (c. 36), s. 52(2)

F16 Repealed by Finance Act 1988 (c. 39), s. 148and Sch. 14 Part VI in relation to acquisitions on or after 26 October 1987.

F17Words in s. 98 repealed (with effect in accordance with s. 61(2)(3) of the amending Act) by Finance Act 1997 (c. 16), Sch. 18 Pt. 6(3) Note 2

F18Words in s. 98 repealed (with application in accordance with s. 58(4) of the amending Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(9)

F19Words in s. 98 inserted (3.5.1994) by Finance Act 1994 (c. 9), Sch. 16 para. 10

F20Finance Act 1990 (c. 29), s. 28(2).

F21Words in s. 98 inserted (31.7.1998) by Finance Act 1998 (c. 36), s. 77(2)

F22Words in s. 98 Table inserted (with effect in accordance with Sch. 8 paras. 55, 57 of the amending Act) by Finance Act 1995 (c. 4), Sch. 8 para. 50(a)

F23Finance Act 1990 (c. 29), s. 30and Sch. 5 para. 15.

F24 Words repealed by Finance Act 1989 (c. 26), ss. 164(5)(c), 187, Sch. 17 Part VIII in relation to any failure to comply with a notice etc. on or after 27 July 1989.

F25Words in s. 98 Table inserted (with effect in accordance with Sch. 8 paras. 55, 57 of the amending Act) by Finance Act 1995 (c. 4), Sch. 8 para. 50(b)

F26S. 98 entries inserted (29.4.1996) by Finance Act 1996 (c. 8), Sch. 32 para. 2

F27Finance Act 1989 (c. 26), s. 164(5)(c)in relation to any failure to comply with a notice etc. on or after 27 July 1989.

F28Words in s. 98 Table substituted (1.5.1995) by Finance Act 1995 (c. 4), s. 57(3)

F29Words in s. 98 inserted (3.5.1994) by Finance Act 1994 (c. 9), s. 105(4)(a)

F30Words in s. 98 Table substituted (1.1.1996) by Finance Act 1994 (c. 9), s. 105(4)(b)(5); S.I. 1995/3125, art. 2

F31Words in s. 98 substituted (29.4.1996) by Finance Act 1996 (c. 8), s. 178(2)

F32Words in s. 98 inserted (31.7.1998) by Finance Act 1998 (c. 36), s. 96(3)(a)

F33S. 98 entry repealed (1.10.2000) by Finance Act 1998 (c. 36), s. 96(3)(b)(4), Sch. 27 Pt. III(21); S.I. 2000/2319, art. 2

F34Words in s. 98 Table substituted (with effect in accordance with s. 74(2) of the amending Act) by Finance Act 1995 (c. 4), Sch. 17 para. 23

F35Words in s. 98 inserted (3.5.1994) by Finance Act 1994 (c. 9), s. 105(4)(c)

F36S. 98 entry repealed (with effect in accordance with s. 159(1) of the amending Act) by Finance Act 1996 (c. 8), Sch. 41 Pt. 5(21)

F37Words in s. 98 inserted (31.7.1998) by Finance Act 1998 (c. 36), s. 96(3)(c)

F38Finance Act 1990 (c. 29), s. 68(3)(c), (d)respectively.

F39Words in s. 98 repealed (with effect in accordance with Sch. 10 para. 16(3) by the amending Act) by Finance Act 1997 (c. 16), Sch. 18 Pt. 6(10)

F40Words in s. 98 repealed (with effect in accordance with s. 108(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(25)

F41Words in s. 98 repealed (with effect in accordance with Sch. 7 para. 32 of the amending Act) by Finance Act 1996 (c. 8), Sch. 7 para. 29(b), Sch. 41 Pt. 5(2) (with Sch. 7 paras. 33-35)

F42Words in s. 98 repealed (with effect in accordance with Sch. 3 by the amending Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. 3(2)

F43Words in s. 98 inserted (with effect in accordance with s. 115(3) of the amending Act) by Finance Act 1998 (c. 36), s. 115(2)

F44Words in s. 98 Table inserted (with effect in accordance with s. 71(4) of the amending Act) by Finance Act 1995 (c. 4), s. 71(3)(b)

F45Words in s. 98 Table substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(10)(b)(i) (with ss. 60, 101(1), 171, 201(3)).

F46Words in s. 98 repealed (with effect in accordance with Sch. 7 para. 32 of the amending Act) by Finance Act 1996 (c. 8), Sch. 7 para. 29(a), Sch. 41 Pt. 5(2) (with Sch. 7 paras. 33-35)

F47Words in s. 98 substituted (with effect in accordance with s. 579(1) of the amending Act) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 4(2) (with Sch. 3)

F48Finance Act 1990 (c. 29), s. 89and Sch. 14 para. 15 (correction of errors)—deemed to have been made by the Taxes Act 1988.

F49 Repealed by Capital Allowances Act 1990 (c. 1), s. 164(4), Sch. 2

F50Words in s. 98 Table inserted (with effect in accordance with s. 71(4) of the amending Act) by Finance Act 1995 (c. 4), s. 71(3)(a)

F51Finance Act 1988 (c. 39), s. 85(3).

F52 Repealed by Finance Act 1989 (c. 26), s. 187and Sch. 17 Part Von and after 27 July 1989.

F53Finance Act 1989 (c. 26), s. 107and Sch. 12 para. 5.

F54Words in s. 98 Table repealed (16.7.1992 with application in relation to claims made after 16.7.1992) by Finance (No. 2) Act 1992 (c. 48), ss. 28, 82, Sch. 18 Pt.VII.

F55Words in s. 98 inserted (with application in accordance with Sch. 18 para. 8(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 18 para. 8(3)

F56Words in s. 98 Table added (25.7.1991) by Finance Act 1991 (c. 31),, s. 33(2)

F57Words in s. 98 repealed (with effect in accordance with s. 97 of the repealing Act) by Finance Act 1994 (c. 9), Sch. 26 Pt. 5(10)

F58Entry in s. 98 Table inserted (16.7.1992 with application in relation to claims made after 16.7.1992) by Finance (No. 2) Act 1992 (c. 48), s. 28(4)(6).

F59Words in s. 98 Table substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(10)(a)(i) (with ss. 60, 101(1), 171, 201(3)).

F60Words in s. 98 inserted (3.5.1994) by Finance Act 1994 (c. 9), s. 97(6)

F61Words in s. 98 Table substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(10)(a)(ii) (with ss. 60, 101(1), 171, 201(3)).

F62Words in s. 98 Table inserted (1.5.1995) by Finance Act 1995 (c. 4), s. 73(5)

F63Words in s. 98 repealed (with effect in accordance with s. 579(1) of the amending Act) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 4(1), Sch. 4 (with Sch. 3)

F64Words in s. 98 inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 5 para. 1; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F65Words in s. 98 Table substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(10)(a)(iii) (with ss. 60, 101(1), 171, 201(3)).

F66Words in s. 98 inserted (1.4.1999) by The Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671), art. 1(3), Sch. 4 para. 1; S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

F67Words in s. 98 inserted (27.7.1999) by Finance Act 1999 (c. 16), s. 86(9)

F68Words in s. 98 inserted (28.7.2000) by Finance Act 2000 (c. 17), Sch. 14 para. 65(3)

F69Words in s. 98 Table substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(10(a)(iv) (with ss. 60, 101(1), 171, 201(3)).

F70Words in s. 98 inserted (with effect in accordance with s. 63(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 16 para. 1(2)

F71Finance Act 1989 (c. 26), s. 57(2).

F72Words in s. 98 inserted (28.7.2000) by Finance Act 2000 (c. 17), Sch. 22 para. 93(4)

F73Finance Act 1989 (c. 26), s. 73(9).

F74Words in s. 98 inserted (28.7.2000) by Finance Act 2000 (c. 17), Sch. 22 para. 129(3)

F75Words in s. 98 Table substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(10)(v) (with ss. 60, 101(1), 171, 201(3)).

F76Words in s. 98 Table inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 89(1), Sch. 16 para. 17

F77Words in s. 98 Table substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(10)(a)(vi) (with ss. 60, 101(1), 171, 201(3)).

F78Words in s. 98 Table inserted (1.5.1995) by virtue of Finance Act 1995 (c. 4), s. 86(12)

F79Words in s. 98 inserted (28.7.2000) by Finance Act 2000 (c. 17), Sch. 17 para. 117(4)

F80Words in s. 98 inserted (28.7.2000) by Finance Act 2000 (c. 17), Sch. 14 para. 64(3)

F81Words in s. 98 inserted (with effect in accordance with s. 63(4) of the amending Act) by Finance Act 2000 (c. 17), Sch. 16 para. 1(3)