Finance Act 2015 (c. 11)

PART 1 U.K. Income tax, corporation tax and capital gains tax

CHAPTER 2 U.K. Income tax: general

18 Employment intermediaries: determination of penalties U.K.

(1) Section 100 of TMA 1970 (determination of penalties by officer of Board) is amended as follows.

(2) In subsection (2)(c), after “those amendments” insert “ , subject to subsection (2A) ”.

(3) After subsection (2) insert—

“(2A) Subsection (2)(c) does not exclude the application of subsection (1) where the penalty relates to a failure to furnish any information or produce any document or record in accordance with regulations under section 716B of ITEPA 2003 (employment intermediaries to keep, preserve and provide information etc).”