- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)Section 93 of the Taxes Management Act 1970 (failure to comply with notice to make return for income tax or capital gains tax) shall be amended as follows.
(2)In subsection (1) (initial and daily penalties), for paragraphs (a) and (b) there shall be substituted—
“(a)to a penalty not exceeding £300, and
(b)if the failure continues after a penalty is imposed under paragraph (a) above, to a further penalty or penalties not exceeding £60 for each day on which the failure continues after the day on which the penalty under paragraph (a) above was imposed (but excluding any day for which a penalty under this paragraph has already been imposed).”
(3)The following subsection shall be substituted for subsection (2)—
“(2)If a failure by a person to comply with a notice such as is referred to in subsection (1) above continues after the end of the year of assessment following that during which it was served then, without prejudice to any penalty under subsection (1) above, he shall be liable to a penalty of an amount not exceeding so much of the tax with which he is charged (whether for one or for more than one year of assessment) in assessments—
(a)based wholly or partly on any income or chargeable gains that ought to have been included in the return required by the notice, and
(b)made after the end of the year next following the year of assessment in which the notice was served,
as is attributable to the income or chargeable gains that ought to have been so included.”
(4)The following subsection shall be substituted for subsection (5)—
“(5)No penalty shall be imposed under subsection (1) above in respect of a failure at any time after the failure has been remedied.”
(5)The following subsection shall be substituted for subsection (7)—
“(7)If the person on whom a notice is served proves that there was no income or chargeable gain to be included in the return, the penalty under this section shall not exceed £100.”
(6)This section shall apply in relation to any failure to comply with a notice served on or after 6th April 1989.
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
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