18Employment intermediaries: determination of penalties
This section has no associated Explanatory Notes
(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).”