PART 3Provisions corresponding to section 98C of the Taxes Management Act 1970 and modifications of related provisions

Modification of Part 10 of the Taxes Management Act 197015

1

Part 10 of the Taxes Management Act 1970 so far as it relates to a penalty under section 98C of that Act shall apply in relation to a penalty under regulation 14 with the following modifications.

2

In section 100 (determination of penalties by officer of Board) for subsection (2)(f) (penalties to which subsection (1) of the section does not apply)16 substitute—

f

regulation 14(1)(a) of the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2007.

3

In section 100C17 (penalty proceedings before Commissioners) for subsection (1A) substitute—

1A

In its application to a penalty under regulation 14(1)(a) of the National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2007, subsection (1) above has effect with the omission of the words “General or”.