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Changes over time for:
Part 3


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.
Status:
Point in time view as at 19/07/2011.
Changes to legislation:
Finance Act 2009,
Part 3
is up to date with all changes known to be in force on or before 07 March 2025. 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.
Part 3 U.K.Other amendments
13(1)TMA 1970 is amended as follows.U.K.
(2)In section 100(2) (determination of penalties by officer), omit paragraph (g) and the “or” before it.
(3)After section 103 insert—
“103ZADisapplication of sections 100 to 103 in the case of certain penalties
Sections 100 to 103 do not apply to a penalty under—
(a)Schedule 24 to FA 2007 (penalties for errors),
(b)Schedule 36 to FA 2008 (information and inspection powers),
(c)Schedule 41 to that Act (penalties for failure to notify and certain other wrongdoing),
(d)Schedule 55 to FA 2009 (penalties for failure to make returns etc), or
(e)Schedule 56 to that Act (penalties for failure to make payments on time).”
14U.K.In FA 2008 omit—
(a)paragraph 74 of Schedule 36 (information and inspection powers), and
(b)paragraph 20(3) of Schedule 40 (amendment of Schedule 24 to FA 2007).
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