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Finance Act 1960

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This is the original version (as it was originally enacted).

44New provisions as to penalties and recovery of tax in connection with incorrect returns, etc.

(1)Subject to subsection (2) of this section, the following provisions of this Part of this Act shall have effect in relation to any year of assessment, or, as the case may be, chargeable accounting period, whether ending before or after the commencement of this Act; and the provisions specified in Part II of the Eighth Schedule to this Act (which relate to penalties in connection with returns, statements, declarations, lists and claims and the duty to give certain notices) shall, to the extent specified in the third column of that Part, cease to have effect.

(2)Nothing in this Part of this Act or the said Part II—

(a)shall affect any proceedings commenced before the commencement of this Act or the recovery of any penalty imposed in such proceedings ;

(b)shall apply in relation to anything done or omitted which is the subject of such proceedings or in respect of which any proceedings were compounded before the commencement of this Act.

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