SCHEDULES
SCHEDULE 57Amendments relating to penalties
Part 3Other amendments
13
1
TMA 1970 is amended as follows.
2
In section 100(2) (determination of penalties by officer), omit paragraph (g) and the “or” before it.
3
After section 103 insert—
103ZADisapplication of sections 100 to 103 in the case of certain penalties
Sections 100 to 103 do not apply to a penalty under—
a
Schedule 24 to FA 2007 (penalties for errors),
b
Schedule 36 to FA 2008 (information and inspection powers),
c
Schedule 41 to that Act (penalties for failure to notify and certain other wrongdoing),
d
Schedule 55 to FA 2009 (penalties for failure to make returns etc), or
e
Schedule 56 to that Act (penalties for failure to make payments on time).
14
In FA 2008 omit—
a
paragraph 74 of Schedule 36 (information and inspection powers), and
b
paragraph 20(3) of Schedule 40 (amendment of Schedule 24 to FA 2007).