C5C6C10C14 PART X PENALTIES, ETC.

Annotations:
Modifications etc. (not altering text)
C5

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

C6

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)

C10

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

C4C1C2C3C7C11C13C1298 Special returns, etc.

C81

F2Subject to F1the 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 F2subsections (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).

C92

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.

F43

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.

F824A

If—

a

a failure to comply with section 350(1) of, or Schedule 16 to, the principal Act arises from a person’s failure to deliver an account, or show the amount, of a payment, and

b

the payment is within subsection (4B) below,

subsection (1) above shall have effect as if for “£300” there were substituted “£3,000” and as if for “£60” there were substituted “£600”.

4B

A payment is within this subsection if—

a

the payment is made by a company without an amount representing the income tax on the payment being deducted from the payment,

b

at the time the payment is made, the company—

i

does not believe that either of the conditions specified in section 349B of the principal Act is satisfied, or

ii

where it believes that either of those conditions is satisfied, could not reasonably so believe,

c

the payment is one from which tax is deductible under section 349 of the principal Act unless the company reasonably believes that one of those conditions is satisfied, and

d

neither of those conditions is satisfied at the time the payment is made.

4C

In subsection (4B) above “company” includes a partnership of which any member is a company.

F55

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”.

F31TABLE

1.

2.

Part III of this Act, F6. . .

In the principal Act—

F67regulations under section 59E of this Act;

F62. . .

F38. . .

F50regulations under section 42A;

In the principal Act—

F61. . .

F7section 38(5);

F71. . .

F7section 42;

F71. . .

F50regulations under section 42A;

section 136(6);

F71. . .

F55section 140G;

F71. . .

F8...

F53. . .

F63. . .

regulations under section 202;

F53. . .

section 217;

regulations under section 202;

section 226(3) and (4);

regulations under section 203;

section 234(7)(b), (8) and (9);

section 216;

F36section 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)F78, (2A) and (3);

F9[regulations under section 326C ]

section 313(5);

regulations under section 333;

F9[Regulations under section 326C ]

F56regulations under section 333B;

Regulations under section 333;

F43regulations under section 431E(1) or 441A(3);

F56regulations under section 333B;

regulations under section 476(1);

section 350(1);

F10[regulations under section 477A ]

section 375(5);

F11. . .

F44regulations under section 431E(1) or 441A(3);

section 482(3);

F51regulations under section 444BB;

regulations under section 482(11);

F51regulations under section 444BD;

section 483;

regulations under section 476(1);

Regulations under section 555(7);

F10[regulations under section 477A ;]

section 561(8);

F12[section 482(2) ]

section 588(7);

regulations under section 482(11);

regulations under section 602;

F80section 552;

F34regulations under section 605(1A)(b) to (d);

F81regulations under section 552ZA(6);

F46section 605(3)(b) and (4);

regulations under section 555(7);

regulations under section 612(3);

F47regulations under section 566(1), (2) or (2A);

regulations under section 639;

section 577(4);

F57regulations under section 651A(1)(b) to (d);

section 588(6);

F75. . .

regulations under section 602;

F45section 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;

F52. . .

F58regulations under section 651A(1)(a);

section 730(8);

F13[section 765A(2)(a);]

F54. . .

F64. . .

section 745(1);

F49. . .

section 755;

F60. . .

F13[section 765A(2)(b) ;]

F60. . .

F59section 767C;

regulations under paragraph 7 of Schedule 14;

section 768(9);

Schedule 15, paragraph 14(4);

F64. . .

F40Schedule 15B, paragraph 5(1);

section 774(5);

Schedule 16;

section 778;

Schedule 22, paragraph 2.

section 815;

Regulations under section F14151 of the 1992 Act.

F48. . .

F77Sections 43(5) and (6), F7945B(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.

F16Schedule 9, [paragraph 6];

Paragraph 15(3) of Schedule 14 to the Finance Act 1984.

Schedule 15 paragraph 14(5);

F15. . .

F39Schedule 15B, paragraph 5(2);

F17[Section 85(1) and (2) of the Finance Act 1988 ]

F19. . .

F18[Regulations under section 57 of the Finance Act 1989.]

Schedule 22, paragraph 4.

F20. . .

F72regulations under paragraph 11B(5) of Schedule 28B

F21Regulations under section 33 of the Finance Act 1991.

Section 32 of the Finance Act 1973.

F37. . .

Paragraph 2 of Schedule 15 to the Finance Act 1973.

F30Section 28(2) of the Finance (No.2) Act 1992.

Regulations under section F22151 of the 1992 Act.

F33Paragraphs 2 to 6 of Schedule 5A to the 1992 Act.

Paragraph F232(9) of Schedule 1 to the 1992 Act.

F41regulations under section 73 of the Finance Act 1995;

F76. . .

F65Section 110ZA of the Social Security Administration Act 1992.

Section F2498 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.

F68Section 86(4) of the Finance Act 1999.

Paragraph 6(1) of Schedule 22 to the Finance Act 1985.

F70paragraph 65 of Schedule 14 to the Finance Act 2000;

F25Section 79(6) of the 1992 Act.

F87paragraph 64 or 65 of Schedule 15 to the Finance Act 2000

F26[Regulations under section 57 of the Finance Act 1989 ]

F73Paragraph 93(2) of Schedule 22 to the Finance Act 2000

F27[Section 73 of the Finance Act 1989 ]

F74Paragraph 129 of Schedule 22 to the Finance Act 2000

F18[Paragraphs 2 to 4 of Schedule 12 to the Finance Act 1989 ]

F83paragraph 6 of Schedule 34 to the Finance Act 2002

F28235 of the 1992 Act.

F85paragraph 7 of Schedule 35 to the Finance Act 2002

F21Regulations under section 33 of the Finance Act 1991

F32Paragraph F2910 of Schedule 5 to the 1992 Act

F42section 86(12) of the Finance Act 1995;

F89paragraph 117 of Schedule 8 to the Finance Act 2000

F69paragraph 64 of Schedule 14 to the Finance Act 2000;

F88paragraph 66 of Schedule 15 to the Finance Act 2000

F84paragraph 10 of Schedule 34 to the Finance Act 2002

F86paragraph 11 of Schedule 35 to the Finance Act 2002

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