The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 No. 702 (C. 27)

Consequential amendments and repeals

9.  In section 100B (appeals against penalty determinations)(1)—

(a) in subsection (1) omit “sections 93 and 93A of this Act and”; and

(b) in subsection (2) for “Subject to sections 93(8) and 93A(7) of this Act on” substitute “On”.

(1)

Section 100B was substituted by section 167 of the Finance Act 1989 (c. 26). Section 100B has been amended by sections 196 and 199 of, and paragraph 31 of Schedule 19 to, the Finance Act 1994 (c.9), section 115 of the Finance Act 1995 (c. 4), S.I. 2009/56, 2009/571.