10U.K.Part 10 of TMA 1970 (penalties, etc) has effect as if—
(a)the reference in section 100(1) to the Taxes Acts were read as a reference to the Taxes Acts and this Schedule,
(b)in subsection (2) of section 100, there were inserted a reference to a penalty under this Schedule, other than
[F1(i)] a penalty under paragraph 3 of this Schedule in respect of which the relevant sum is £600.
[F2(ii)a penalty in respect of a failure to comply with section 236B(1) unless an officer of Revenue and Customs authorised for the purposes of section 100 of TMA 1970 considers that paragraph 2(2C) of this Schedule applies in relation to that failure;
(iii)a penalty in respect of a failure to comply with section 236B(3), (4) or (3), 236C(1) or 236J(1);
(iv)a penalty in respect of a failure to comply with a notice given under paragraph 1 of Schedule 36 to FA 2008 as it has effect as a result of section 272A unless paragraph 2(3A)(a) of this Schedule applies in relation to that failure;
(v)a penalty in respect of a failure to comply with a notice given under paragraph 2, 5 or 5A of Schedule 36 to FA 2008 as it has effect as a result of section 272A.]
Textual Amendments
F1Words in Sch. 35 para. 10(b) renumbered as Sch. 35 para. 10(b)(i) (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 8(8)(a)
F2Sch. 35 paras. 10(b)(ii)-(v) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 8(8)(b)