C2C3C5C6C14C20C22C21 PART X PENALTIES, ETC.

Annotations:
Modifications etc. (not altering text)
C2

Part X (ss. 93-107) applied (with modifications) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 16(1)(b), 177(4), Sch. 2

C3

Part X (ss 93-107) applied (27.7.1993 with effect in relation to the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 122(2)(3)

C5

Pt. 10 modified (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), s. 117(1)(b), Sch. 18; S.I. 1998/3173, art. 2

C20

Pt. 10 modified (17.7.2014) by Finance Act 2014 (c. 26), Sch. 35 para. 10

C22

Pt. 10 applied (with modifications) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)

C21

Pt. 10 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)

C1C4C7C8C11C9C12C10C13C19C18C15C16C17C23C24C25100F2Determination of penalties by officer of the Board.

1

Subject to subsection (2) below and except where proceedings for a penalty have been instituted under section 100D below F3... , an officer of the Board authorised by the Board for the purposes of this section may make a determination imposing a penalty under any provision of the Taxes Acts and setting it at such amount as, in his opinion, is correct or appropriate.

2

Subsection (1) above does not apply where the penalty is a penalty under—

F8a

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b

section 94(1) above as it has effect before the substitution made by section 83 of the Finance (No. 2) Act 1987,

c

section 98(1) above as it has effect before the amendments made by section 164 of the Finance Act 1989 or section 98(1)(i) above as it has effect after those amendmentsF11, subject to subsection (2A), or

d

paragraph (a)(i) of section 98A(2) above as it has effect by virtue of section 165(2) of the Finance Act 1989, F1or

e

section 98B(2)(a) aboveF5, or

f

section 98C(1)(a) aboveF7...

F7g

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F122A

Subsection (2)(c) does not exclude the application of subsection (1) where the penalty relates to a failure to furnish any information or produce any document or record in accordance with regulations under section 716B of ITEPA 2003 (employment intermediaries to keep, preserve and provide information etc).

3

Notice of a determination of a penalty under this section shall be served on the person liable to the penalty and shall state the date on which it is issued and the time within such an appeal against the determination may be made.

4

After the notice of a determination under this section has been served the determination shall not be altered except in accordance with this section or on appeal.

5

If it is discovered by an officer of the Board authorised by the Board for the purposes of this section that the amount of a penalty determined under this section is or has become insufficient the officer may make a determination in a further amount so that the penalty is set at the amount which, in his opinion, is correct or appropriate.

6

In any case where—

a

a determination under this section is of a penalty under F9... F6... F4paragraph 18(2) of Schedule 18 to the Finance Act 1998F10... , and

b

after the determination has been made it is discovered by an officer of the Board authorised by the Board for the purposes of this section that the amount which was taken into account as the relevant amount of tax is or has become excessive,

the determination shall be revised so that the penalty is set at the amount which is correct; and, where more than the correct amount has already been paid, the appropriate amount shall be repaid.