- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)Subsection (2) applies where—
(a)two or more penalties are incurred by the same person and fall to be determined by reference to an amount of tax to which that person is chargeable,
(b)one of those penalties is incurred under section 208, and
(c)one or more of the other penalties are incurred under a relevant penalty provision.
(2)The aggregate of the amounts of the penalties mentioned in subsection (1)(b) and (c), so far as determined by reference to that amount of tax, must not exceed—
(a)the relevant percentage of that amount, or
(b)in a case where at least one of the penalties is under paragraph 5(2)(b) or 6(3)(b), (4)(b) or (5)(b) of Schedule 55 to FA 2009, £300 (if greater).
(3)In the application of section 97A of TMA 1970 (multiple penalties), no account is to be taken of a penalty under section 208.
(4)“Relevant penalty provision” means—
(a)Schedule 24 to FA 2007 (penalties for errors),
(b)Schedule 41 to FA 2008 (penalties: failure to notify etc), or
(c)Schedule 55 to FA 2009 (penalties for failure to make returns etc).
(5)“The relevant percentage” means—
(a)200% in a case where at least one of the penalties is determined by reference to the percentage in—
(i)paragraph 4(4)(c) of Schedule 24 to FA 2007,
(ii)paragraph 6(4)(a) of Schedule 41 to FA 2008, or
(iii)paragraph 6(3A)(c) of Schedule 55 to FA 2009,
(b)150% in a case where paragraph (a) does not apply and at least one of the penalties is determined by reference to the percentage in—
(i)paragraph 4(3)(c) of Schedule 24 to FA 2007,
(ii)paragraph 6(3)(a) of Schedule 41 to FA 2008, or
(iii)paragraph 6(3A)(b) of Schedule 55 to FA 2009,
(c)140% in a case where neither paragraph (a) nor paragraph (b) applies and at least one the penalties is determined by reference to the percentage in—
(i)paragraph 4(4)(b) of Schedule 24 to FA 2007,
(ii)paragraph 6(4)(b) of Schedule 41 to FA 2008,
(iii)paragraph 6(4A)(c) of Schedule 55 to FA 2009,
(d)105% in a case where none of paragraphs (a), (b) and (c) applies and at least one of the penalties is determined by reference to the percentage in—
(i)paragraph 4(3)(b) of Schedule 24 to FA 2007,
(ii)paragraph 6(3)(b) of Schedule 41 to FA 2008,
(iii)paragraph 6(4A)(b) of Schedule 55 to FA 2009, and
(e)in any other case, 100%.
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