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SCHEDULE 57U.K.Amendments relating to penalties

Part 3 U.K.Other amendments

13(1)TMA 1970 is amended as follows.U.K.

(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).

14In 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).