Taxes Management Act 1970

98 Special returns, etc. U.K.

(1) [F1 Subject to [F2 the 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 [F1 subsections (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) [F3 Subject 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 (4A) If—

(a) a failure to comply with [F6 Chapter 15 or 16 of Part 15 of ITA 2007] 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)[F7 , (4D)[F8 , (4DA)] or (4E)] 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—

[F9 (a) the payment is made by a company, local authority or qualifying partnership (within the meaning of section 932 of ITA 2007) without an amount representing income tax on the payment being deducted from it,

(b) at the time the payment is made, the company, authority or partnership—

(i) does not believe that the payment is an excepted payment for the purposes of Chapter 11 of Part 15 of ITA 2007 (payments between companies etc: exception from duties to deduct), or

(ii) if it does so believe, cannot reasonably do so,

(c) the payment is one from which tax is deductible under Part 15 of ITA 2007 unless the company, authority or partnership reasonably believes that it is an excepted payment for the purposes of Chapter 11 of that Part, and

(d) the payment is not an excepted payment at the time the payment is made.]

F10 (4C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]

[F11 (4D) A payment is within this subsection if—

(a) it is a payment from which a sum representing income tax must be deducted under Chapter 6 (deduction from annual payments and patent royalties) or 7 (deduction from other payments connected with intellectual property) of Part 15 of ITA 2007,

(b) a company, purporting to rely on section 911 of that Act (double taxation arrangements: deduction at treaty rate), deducts less from the payment than required by those Chapters, and

(c) at the time the payment is made the payee (as defined in section 913 of that Act) is not entitled to relief under double taxation arrangements (as defined in section 1023 of that Act) and the company—

(i) does not believe that it is entitled to such relief, or

(ii) if it does so believe, cannot reasonably do so.]

[F12 (4DA) A payment is within this subsection if—

(a) it is a payment from which a sum representing income tax must be deducted under Chapter 6 (deduction from annual payments and patent royalties) or 7 (deduction from other payments connected with intellectual property) of Part 15 of ITA 2007,

(b) a company, purporting to rely on section 914 of ITA 2007 (EU companies: discretion to make payment gross), makes the payment without deducting a sum representing income tax, and

(c) at the time the payment is made the payment is not exempt from income tax as a result of section 758 of ITTOIA 2005 (exemption for certain interest and royalty payments) and the company—

(i) does not believe that the payment is so exempt, or

(ii) if it does so believe, cannot reasonably do so.]

[F13 (4E) A payment is within this subsection if—

(a) it is an interest distribution made to a unit holder by the trustees of an authorised unit trust,

(b) the trustees, in purported reliance on the reputable intermediary condition being fulfilled with respect to the unit holder, do not comply with the obligation under [F14 section 874 of ITA 2007] to make a deduction from the interest distribution,

(c) that obligation would apply if that condition were not so fulfilled, and

(d) the trustees did not believe that the unit holder was not ordinarily resident in the United Kingdom or could not reasonably have so believed (so that that condition was not so fulfilled).

Expressions used in this subsection have the same meaning as in [F15 regulations made under section 17(3) of the Finance (No. 2) Act 2005 (as at 1st April 2006, see the Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964))].]

[F16 (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”.]

[F17 TABLE

1.	2.
F18 Part III of this Act, . . .	In the principal Act—
[F19 regulations under section 59E of this Act;]	F20 . . .
F21 . . .	F22 . . .
In the principal Act—	F23 . . .
F24 . . .	F25 . . .
F26 [section 42];	F25 . . .
F27 . . .	F28 . . .
F25 . . .	F29 . . .
F25 . . .	F30 ...
F31 . . .	F32 . . .
F33 . . .	F31 . . .
section 217;	F34 . . .
section 226(3) and (4);	F35 . . .
section 234(7)(b), (8) and (9);	section 216;
[F36 section 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)[F37 , (2A)] and (3);
F38 . . .	F39 . . .
regulations under section 333;	F40 . . .
F41 . . .	Regulations under section 333;
[F42 regulations under section 431E(1) F43 ... ;]	F41 . . .
F44 . . .	F45 . . .
F46 . . .	section 375(5);
F47 . . .	[F48 regulations under section 431E(1) F43 ... ;]
F49 . . .	[F50 regulations under section 444BB;]
F51 . . .	[F50 regulations under section 444BD;]
F52 . . .	F53 . . .
F54 . . .	F55 . . .
F56 . . .	F57 . . .
F58 . . .	F59 . . .
F60 . . .	[F61 section 552;]
F62 . . .	[F63 regulations under section 552ZA(6);]
F64 . . .	F65 . . .
F64 . . .	F66 . . .
F64 . . .	F67 . . .
F64 . . .	F68 . . .
F64 . . .	F64 . . .
F64 . . .	F64 . . .
F69 . . .	F64 . . .
F70 . . .	F64 . . .
section 700(4);	F64 . . .
section 708;	F64 . . .
section 728;	F71 [section 765A(2)(a);]
F72 . . .	[F73 section 76ZE(4);]
section 730(8);	F74 . . .
F75 . . .	F76 . . .
F77 . . .	F78 . . .
section 755;	F78 . . .
F71 [section 765A(2)(b) ;]	regulations under paragraph 7 of Schedule 14;
F79 . . .	Schedule 15, paragraph 14(4);
[F80 section 76ZE(5);]	F81 . . .
section 768(9);	F82 . . .
F74 . . .	Schedule 22, paragraph 2.
section 774(5);	Regulations under section [F83 151 of the 1992 Act].
section 778;	[F84 Sections F85 ... [F86 45B(5) and (6),] [F87 45G(4) and (5)[F88 , 45I(5) and (6)],] 118 to 120, 145(2) and (3) and 203 of the Capital Allowances Act]
section 815;	Regulations 16 and 17 of the Income Tax (Interest Relief) Regulations 1982.
F89 . . .	Paragraph 15(3) of Schedule 14 to the Finance Act 1984.
F90 . . .	F91 . . .
F92 Schedule 9, [paragraph 6];	F93 . . .
Schedule 15 paragraph 14(5);	F94 [Regulations under section 57 of the Finance Act 1989.]
F95 . . .	F96 . . .
F97 . . .	[F98 Regulations under section 33 of the Finance Act 1991].
Schedule 22, paragraph 4.	F99 . . .
F100 . . .	F101 . . .
Section 32 of the Finance Act 1973.	[F102 paragraph 12 of Schedule 4ZA to the 1992 Act]
Paragraph 2 of Schedule 15 to the Finance Act 1973.	[F103 Paragraphs 2 to 6 of Schedule 5A to the 1992 Act.]
Regulations under section [F104 151 of the 1992 Act].	[F105 regulations under section 73 of the Finance Act 1995;]
Paragraph [F106 2(9) of Schedule 1 to the 1992 Act].	F107 . . .
F108 . . .	F107 . . .
Section [F109 98 of the 1992 Act].	[F110 Section 86(4) of the Finance Act 1999.]
Paragraph 15(1) of Schedule 14 to the Finance Act 1984.	F111 . . .
Paragraph 6(1) of Schedule 22 to the Finance Act 1985.	[F112 paragraph 64 or 65 of Schedule 15 to the Finance Act 2000]
[F113 Section 79(6) of the 1992 Act].	[F114 Paragraph 93(2) of Schedule 22 to the Finance Act 2000]
F115 [Regulations under section 57 of the Finance Act 1989 ]	[F116 Paragraph 129 of Schedule 22 to the Finance Act 2000]
F117 [Section 73 of the Finance Act 1989 ]	[F118 paragraph 6 of Schedule 34 to the Finance Act 2002]
F94 [Paragraphs 2 to 4 of Schedule 12 to the Finance Act 1989 ]	[F119 paragraph 7 of Schedule 35 to the Finance Act 2002]
[F120 Section [F121 235 of the 1992 Act].]	F122 . . .
[F98 Regulations under section 33 of the Finance Act 1991]	[F123 paragraph 42 of Schedule 16 to the Finance Act 2002]
[F124 Section 169G(2) of the 1992 Act.]	[F125 Section 421J(3) of ITEPA 2003.]
[F126 Paragraph 1(7) of Schedule 1 to the 1992 Act.]	[F127 Regulations under section 589 of ITEPA 2003.]
[F128 paragraph 14 of Schedule 4ZA to the 1992 Act]	[F127 Regulations under section 715 of ITEPA 2003.]
[F129 Paragraph [F130 10 of Schedule 5 to the 1992 Act]]	[F127 PAYE regulations.]
F131 . . .	[F127 Paragraph 52 of Schedule 5 to ITEPA 2003.]
F132 . . .	[F133 section 55 of the Finance Act 2004]
[F134 paragraph 66 of Schedule 15 to the Finance Act 2000]	[F135 Regulations under section 65(2), 69(1), 70(1)(a) or (c) or 71 of the Finance Act 2004.]
F136 . . .	[F137 regulations under section 251(1)(a) or (4) of the Finance Act 2004;]
[F138 paragraph 10 of Schedule 34 to the Finance Act 2002]	[F139 Section 75(4) of ITTOIA 2005.]
[F140 paragraph 11 of Schedule 35 to the Finance Act 2002]	[F139 Regulations under Chapter 3 of Part 6 of ITTOIA 2005.]
F141 . . .	[F142 section 37(3) of the Finance Act 2005;]
[F143 Section 421J(4) of ITEPA 2003.]	[F142 section 37(6) of the Finance Act 2005;]
[F144 Regulations under section 589 of ITEPA 2003.]	[F145 Section 106 of FA 2006 as modified by Schedule 17 to that Act.]
[F144 Regulations under section 715 of ITEPA 2003.]	[F145 Section 116 of FA 2006. ]
[F144 Paragraph 93 of Schedule 2 to ITEPA 2003.]	[F145 Regulations under section 116 of FA 2006. ]
[F144 Paragraph 45 of Schedule 3 to ITEPA 2003.]	F146 . . .
[F144 Paragraph 33 of Schedule 4 to ITEPA 2003.]	[F145 Section 130 of FA 2006.]
[F144 Paragraph 51 of Schedule 5 to ITEPA 2003.]	[F147 sections 240 and 241 of ITA 2007;]
[F148 Regulations under section 70(3) of the Finance Act 2004.]	[F147 section 271(1) of ITA 2007;]
[F149 Section 75(5) of ITTOIA 2005.]	[F147 regulations under Chapter 5 of Part 6 of ITA 2007;]
[F149 Section 128 of ITTOIA 2005 ]	[F147 section 373 of ITA 2007;]
[F149 Section 305 of ITTOIA 2005. ]	[F147 regulations under section 871(1) of ITA 2007;]
[F149 Section 647 of ITTOIA 2005. ]	[F147 Chapter 15 of Part 15 of ITA 2007;]
[F149 Regulations under Chapter 3 of Part 6 of ITTOIA 2005.]	[F147 Chapter 16 of Part 15 of ITA 2007;]
[F150 section 40(1) of the Finance Act 2005]	[F147 regulations under section 969(1) of ITA 2007;]
[F151 regulations under section 17(3) of the Finance (No. 2) Act 2005]	[F147 regulations under section 971(1) of ITA 2007;]
[F152 sections 242 and 243(1) and (2) of ITA 2007;]	[F147 regulations under section 973(1) of ITA 2007.]
[F152 section 271(2) of ITA 2007;]	[F153 Section 75(4) of CTA 2009.]
[F152 regulations under Chapter 5 of Part 6 of ITA 2007;]
[F152 regulations under section 330(5) of ITA 2007;]
[F152 section 703 of ITA 2007;]
[F152 section 748(1) and (2) of ITA 2007;]
[F152 section 771 of ITA 2007;]
[F152 section 788 of ITA 2007;]
[F152 section 862 of ITA 2007;]
[F152 regulations under section 871(1) of ITA 2007;]
[F152 regulations under section 969(1) of ITA 2007;]
[F152 regulations under section 971(1) of ITA 2007;]
[F152 paragraph 155(5) of Schedule 2 to ITA 2007]
[F154 Section 75(5) of CTA 2009;]
[F154 Section 126 of CTA 2009; ]
[F154 Section 241 of CTA 2009; ]
[F154 Section 245 of CTA 2009; ]
[F154 Section 966(1) of CTA 2009]

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]

[F155 References in this Table to sections 240, 241, 242 and 243(1) and (2) of ITA 2007 are to provisions that apply only in relation to shares issued after 5 April 2007.]

Textual Amendments

F1 Finance Act 1989 (c. 26), s. 164(2), (7) in relation to failures beginning, or information etc. furnished, on or after 27 July 1989.

F2 Finance Act 1990 (c. 29), s. 68(3)(a) for transactions carried out on or after 1 July 1990.

F3 Finance Act 1989 (c. 26), s. 164(3), (7) in relation to failures beginning, or information etc. furnished, on or after 27 July 1989.

F4 Finance Act 1989 (c. 26), s. 164(4), (7) in relation to failures beginning, or information etc. furnished, on or after 27 July 1989.

F5 S. 98(4A)-(4C) inserted (with effect in accordance with s. 85(4) of the amending Act) by Finance Act 2001 (c. 9), s. 85(2)

F6 Words in s. 98(4A)(a) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(2) (with Sch. 2)

F7 Words in s. 98(4A)(b) substituted (with effect in accordance with s. 203(14) of the amending Act) by Finance Act 2003 (c. 14), s. 203(11)

F8 Words in s. 98(4A)(b) inserted (with effect in accordance with s. 97(5)(6) of the amending Act) by Finance Act 2004 (c. 12), s. 105(2) (with s. 106)

F9 S. 98(4B)(a)-(d) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(3) (with Sch. 2)

F10 S. 98(4C) repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(4), Sch. 3 Pt. 1 (with Sch. 2)

F11 S. 98(4D) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(5) (with Sch. 2)

F12 S. 98(4DA) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(6) (with Sch. 2)

F13 S. 98(4E) inserted (with effect in accordance with s. 203(14) of the amending Act) by Finance Act 2003 (c. 14), s. 203(12)

F14 Words in s. 98(4E)(b) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(7) (with Sch. 2)

F15 Words in s. 98(4E) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), regs. 1(1), 87(2)(a)

F16 Finance Act 1990 (c. 29), s. 68(3)(b) for transactions carried out on or after 1 July 1990.

F17 Table 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).

F18 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.

F19 Words 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)

F20 Words 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)

F21 Words 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

F22 Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(9)(a), Sch. 3 Pt. 1 (with Sch. 2)

F23 Words 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)

F24 Words in s. 98 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 307(2)(a), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, Sch. 2 para. 138)

F25 Words in s. 98 repealed (28.7.2000) by Finance Act 2000 (c. 17), Sch. 40 Pt. 2(17)

F26 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.

F27 Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(a), Sch. 3 Pt. 1 (with Sch. 2)

F28 Words in s. 98 omitted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by virtue of Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(4)(a), Sch. 8 Pt. 1 (with Sch. 7)

F29 Words in s. 98 omitted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by virtue of Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(4)(b), Sch. 8 Pt. 1 (with Sch. 7)

F30 Repealed by Finance Act 1988 (c. 39), s. 148and Sch. 14 Part VI in relation to acquisitions on or after 26 October 1987.

F31 Words 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

F32 Words 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)

F33 Words in s. 98 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(2)(a), Sch. 8 Pt. 1 (with Sch. 7)

F34 Words in s. 98 omitted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by virtue of Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(4)(c), Sch. 8 Pt. 1 (with Sch. 7)

F35 Words in s. 98 omitted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by virtue of Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(4)(d), Sch. 8 Pt. 1 (with Sch. 7)

F36 Words in s. 98 inserted (3.5.1994) by Finance Act 1994 (c. 9), Sch. 16 para. 10

F37 Word in s. 98 inserted (with effect in accordance with Sch. 15 para. 39(2) of the amending Act) by Finance Act 2001 (c. 9), Sch. 15 para. 39(1)

F38 Words in s. 98 repealed (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 379(3)(a), Sch. 3 (with Sch. 2)

F39 Words in s. 98 omitted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by virtue of Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(4)(e), Sch. 8 Pt. 1 (with Sch. 7)

F40 Words in s. 98 repealed (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 379(4)(a), Sch. 3 (with Sch. 2)

F41 Words in s. 98 repealed (with effect in accordance with s. 38(2) of the amending Act) by Finance Act 2007 (c. 11), Sch. 7 para. 1, Sch. 27 Pt. 2(7) (with Sch. 7 Pt. 2)

F42 Words 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)

F43 Words in s. 98 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 10 para. 16(2), Sch. 27 Pt. 2(10)

F44 Words in s. 98 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), regs. 1(1), 87(2)(b)(i)

F45 Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(9)(b), Sch. 3 Pt. 1 (with Sch. 2)

F46 Words in s. 98 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), regs. 1(1), 87(2)(b)(ii)

F47 Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(b), Sch. 3 Pt. 1 (with Sch. 2)

F48 Words 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)

F49 Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(c), Sch. 3 Pt. 1 (with Sch. 2)

F50 S. 98 entries inserted (29.4.1996) by Finance Act 1996 (c. 8), Sch. 32 para. 2

F51 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.

F52 Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(d), Sch. 3 Pt. 1 (with Sch. 2)

F53 Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(9)(c), Sch. 3 Pt. 1 (with Sch. 2)

F54 Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(e), Sch. 3 Pt. 1 (with Sch. 2)

F55 Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(9)(d), Sch. 3 Pt. 1 (with Sch. 2)

F56 Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(f), Sch. 3 Pt. 1 (with Sch. 2)

F57 Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(9)(e), Sch. 3 Pt. 1 (with Sch. 2)

F58 Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(g), Sch. 3 Pt. 1 (with Sch. 2)

F59 Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(9)(f), Sch. 3 Pt. 1 (with Sch. 2)

F60 Words in s. 98 repealed (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 12 para. 7(2), Sch. 42 Pt. 2(7)

F61 Words in s. 98 substituted (with effect in accordance with s. 83(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 28 para. 20(a)

F62 Words in s. 98 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 307(2)(c), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, Sch. 2 para. 138)

F63 Words in s. 98 substituted (with effect in accordance with s. 83(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 28 para. 20(b)

F64 Words in s. 98 repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3 (with Sch. 36 and S.I. 2006/572, arts. 1(1), 38(5), 40(5))

F65 Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(9)(g), Sch. 3 Pt. 1 (with Sch. 2)

F66 Words in s. 98 repealed (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 12 para. 7(3), Sch. 42 Pt. 2(7)

F67 Words in s. 98 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 307(3)(b), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, Sch. 2 para. 138)

F68 Words in s. 98 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 307(3)(c), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, Sch. 2 para. 138)

F69 S. 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

F70 Words in s. 98 repealed (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 379(3)(b), Sch. 3 (with Sch. 2)

F71 Finance Act 1990 (c. 29), s. 68(3)(c), (d)respectively.

F72 S. 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)

F73 Words in s. 98 inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 307(3)(a) (with Sch. 2 Pts. 1, 2, Sch. 2 para. 138)

F74 Words 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)

F75 Words 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)

F76 Words 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)

F77 Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(h), Sch. 3 Pt. 1 (with Sch. 2)

F78 Words 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)

F79 Words in s. 98 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 73(a) (with Sch. 36 para. 38); S.I. 2009/404, art. 2 (with art. 6)

F80 Words in s. 98 inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 307(2)(b) (with Sch. 2 Pts. 1, 2, Sch. 2 para. 138)

F81 Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(9)(h), Sch. 3 Pt. 1 (with Sch. 2)

F82 Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(9)(i), Sch. 3 Pt. 1 (with Sch. 2)

F83 Words 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)).

F84 Words 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)

F85 Words in s. 98 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 76(6)(a) (with s. 76(7)(8))

F86 Words in s. 98 inserted (with effect in accordance with s. 65 of the amending Act) by Finance Act 2001 (c. 9), Sch. 17 para. 5

F87 Words in s. 98 inserted (with effect in accordance with s. 63(3) of the amending Act) by Finance Act 2002 (c. 23), Sch. 21 para. 7(2)

F88 Words in s. 98 inserted (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14), Sch. 30 para. 6

F89 Words 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)

F90 Words in s. 98 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 307(2)(d), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2, Sch. 2 para. 138)

F91 Repealed by Capital Allowances Act 1990 (c. 1), s. 164(4), Sch. 2

F92 Finance Act 1990 (c. 29), s. 89and Sch. 14 para. 15 (correction of errors)—deemed to have been made by the Taxes Act 1988.

F93 Words in s. 98 omitted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by virtue of Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(4)(f), Sch. 8 Pt. 1 (with Sch. 7)

F94 Finance Act 1989 (c. 26), s. 107and Sch. 12 para. 5.

F95 Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(i), Sch. 3 Pt. 1 (with Sch. 2)

F96 Words 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.

F97 Repealed by Finance Act 1989 (c. 26), s. 187and Sch. 17 Part Von and after 27 July 1989.

F98 Words in s. 98 Table added (25.7.1991) by Finance Act 1991 (c. 31),, s. 33(2)

F99 Words 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)

F100 Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(j), Sch. 3 Pt. 1 (with Sch. 2)

F101 Words in s. 98 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 73(b) (with Sch. 36 para. 38); S.I. 2009/404, art. 2

F102 Words in s. 98 inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), Sch. 12 para. 46(2)(3)

F103 Words in s. 98 inserted (3.5.1994) by Finance Act 1994 (c. 9), s. 97(6)

F104 Words 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)).

F105 Words in s. 98 Table inserted (1.5.1995) by Finance Act 1995 (c. 4), s. 73(5)

F106 Words 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)).

F107 Words in s. 98 repealed (6.4.2005) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), s. 13, Sch. 2 Pt. 1; S.I. 2004/1943, art. 6(b)(i)

F108 Words 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)

F109 Words 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)).

F110 Words in s. 98 inserted (27.7.1999) by Finance Act 1999 (c. 16), s. 86(9)

F111 Words in s. 98 omitted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by virtue of Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(4)(g), Sch. 8 Pt. 1 (with Sch. 7)

F112 Words 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)

F113 Words 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)).

F114 Words in s. 98 inserted (28.7.2000) by Finance Act 2000 (c. 17), Sch. 22 para. 93(4)

F115 Finance Act 1989 (c. 26), s. 57(2).

F116 Words in s. 98 inserted (28.7.2000) by Finance Act 2000 (c. 17), Sch. 22 para. 129(3)

F117 Finance Act 1989 (c. 26), s. 73(9).

F118 Words in s. 98 inserted (retrospective and with application in accordance with s. 111(1)(2)(7)-(9) of the amending Act) by Finance Act 2002 (c. 23), s. 111(10), Sch. 34 para. 6(3)

F119 Words in s. 98 inserted (retrospective and with application in accordance with s. 113(1)(2)(6)-(8) of the amending Act) by Finance Act 2002 (c. 23), s. 113(9), Sch. 35 para. 7(3)

F120 Words in s. 98 inserted by Finance Act 1990 (c. 29), s. 39(9)

F121 Words 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)).

F122 Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(9)(j), Sch. 3 Pt. 1 (with Sch. 2)

F123 Words in s. 98 inserted (23.1.2003) by Finance Act 2002 (c. 23), s. 57(3), Sch. 17 para. 1; S.I. 2003/88, art. 2

F124 Words in s. 98 inserted (with effect in accordance with Sch. 21 para. 10(1) of the amending Act) by Finance Act 2004 (c. 12), Sch. 21 para. 1(2)

F125 Words in s. 98 substituted (with effect in accordance with Sch. 22 para. 47(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 47(1)(b)

F126 Words in s. 98 inserted (with effect in accordance with Sch. 28 para. 9 of the amending Act) by Finance Act 2003 (c. 14), Sch. 28 para. 6

F127 Words in s. 98 omitted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by virtue of Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(5) (with Sch. 7)

F128 Words in s. 98 inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), Sch. 12 para. 46(1)(3)

F129 Words in s. 98 Table inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 89(1), Sch. 16 para. 17

F130 Words 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)).

F131 Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(k), Sch. 3 Pt. 1 (with Sch. 2)

F132 Words in s. 98 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(2)(b), Sch. 8 Pt. 1 (with Sch. 7)

F133 Words in s. 98 inserted (with effect in accordance with s. 55(7) of the amending Act) by Finance Act 2004 (c. 12), s. 55(6)

F134 Words 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)

F135 Words in s. 98 inserted (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 12 para. 7(5)

F136 Words in s. 98 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(2)(c), Sch. 8 Pt. 1 (with Sch. 7)

F137 Words in s. 98 inserted (6.4.2006) by Finance Act 2004 (c. 12), ss. 258(1), 284(1) (with Sch. 36)

F138 Words in s. 98 inserted (retrospective and with application in accordance with s. 111(1)(2)(7)-(9) of the amending Act) by Finance Act 2002 (c. 23), s. 111(10), Sch. 34 para. 10(3)

F139 Words in s. 98 inserted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 379(4)(b) (with Sch. 2)

F140 Words in s. 98 inserted (retrospective and with application in accordance with s. 113(1)(2)(6)-(8) of the amending Act) by Finance Act 2002 (c. 23), s. 113(9), Sch. 35 para. 11(3)

F141 Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(l), Sch. 3 Pt. 1 (with Sch. 2)

F142 Words in s. 98 inserted (with effect in accordance with s. 45 of the amending Act) by Finance Act 2005 (c. 7), s. 43(3)

F143 Words in s. 98 inserted (with effect in accordance with Sch. 22 para. 47(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 47(1)(a)

F144 Words in s. 98 inserted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 137(3) (with Sch. 7)

F145 Words in s. 98 added (19.7.2006) by Finance Act 2006 (c. 25), s. 140

F146 Words in s. 98 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(9)(k), Sch. 3 Pt. 1 (with Sch. 2)

F147 Words in s. 98 inserted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(9)(l) (with Sch. 2)

F148 Words in s. 98 inserted (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 12 para. 7(4)

F149 Words in s. 98 inserted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 379(3)(c) (with Sch. 2)

F150 Words in s. 98 inserted (with effect in accordance with s. 45 of the amending Act) by Finance Act 2005 (c. 7), s. 43(2)

F151 Words in s. 98 inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), regs. 1(1), 87(2)(b)(iii)

F152 Words in s. 98 inserted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(8)(m) (with Sch. 2)

F153 Words in s. 98 inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 307(3)(d) (with Sch. 2 Pts. 1, 2, Sch. 2 para. 138)

F154 Words in s. 98 inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 307(2)(e) (with Sch. 2 Pts. 1, 2, Sch. 2 para. 138)

F155 Words in s. 98 inserted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 260(10) (with Sch. 2)

Modifications etc. (not altering text)

C1 S. 98 applied (with modifications) by Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1).

S. 98 applied by Finance Act 1981 (c. 35), s. 134, Sch. 17 para. 18 (special tax on banking deposits).

C2 S. 98 applied (E.W.S.) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 1(4), 173(4), Sch. 1 para. 6(7)

S. 98 applied (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), ss. 1(4), 173(4), Sch. 1 para. 6(7)

C3 S. 98 amended (27.7.1993) by 1993 c. 34, s. 187(8)

C4 S. 98 applied (with modifications) (1.10.1993) by The Income Tax (Manufactured Overseas Dividends) Regulations 1993 (S.I. 1993/2004), reg. 11(12)(13)

C5 S. 98 applied (with modifications) (1.7.1997) by The Manufactured Dividends (Tax) Regulations 1997 (S.I. 1997/993), regs. 1, 8(5)(6)

C6 S. 98 modified by Social Security Administration Act 1992 (c. 5), s. 111(4) (as inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 5 para. 4(3); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6))

C7 S. 98 applied (with modifications) (N.I.) (1.4.2000) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000 (S.R. 2000/121), regs. 1, 7(1), 43(6)

C8 S. 98 applied (with modifications) (E.W.) (1.4.2000) by Education (Student Loans) (Repayment) Regulations 2000 (S.I. 2000/944), regs. 1(1), 7(1), 43(6)

C9 S. 98 modified (with effect in accordance with s. 45 of the amending Act) by Finance Act 2005 (c. 7), s. 43(4)

C10 S. 98 applied by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 69Z25(5) (as inserted (6.4.2008) by S.I. 2008/705, regs. 1, 5)

C11 S. 98 modified (with application in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Purchased Life Annuities) Regulations 2008 (S.I. 2008/562), regs. 1(1), 26 (with reg. 27)

C12 S. 98(1) modified (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 13(3)

C13 S. 98(2) modified (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 14(3)(a)