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).