[F1100A Provisions supplementary to section 100.U.K.
F2(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)A penalty determined under section 100 above shall be due and payable at the end of the period of thirty days beginning with the date of the issue of the notice of the determination.
(3)A penalty determined under section 100 above shall for all purposes be treated as if it were charged in an assessment and due and payable.]
Textual Amendments
F1Ss. 100-100D substituted for s. 100 by Finance Act 1989 (c. 26), s. 167
F2S. 100A(1) repealed (1.4.2008 for specified purposes, 1.7.2008 for specified purposes, 1.1.2009 for specified purposes, 1.4.2009 so far as not already in force) by Finance Act 2007 (c. 11), s. 97(2), Sch. 24 para. 29(b), Sch. 27 Pt. 5(5); S.I. 2008/568, art. 2(a)(b)(c)(d)(e)(f) (with art. 3)
Modifications etc. (not altering text)
C1Ss. 100-100D power to apply conferred (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) Act 1992, ss. 1(4), 173(4), Sch. 1, para. 7(2)(b)(9)-(12)
Ss. 100-100D power to apply conferred (E.W.S.) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 1(4), 177(4), Sch. 1, para. 7(2)(b)(9)-(12)
C2S. 100A applied (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 13(3)(a)(4) (with reg. 1(4)(6))
C3S. 100A applied (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 9(3)(a)(4)
C4S. 100A applied (with effect in accordance with reg. 1(2) of the amending S.I.) by The Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) Regulations 2009 (S.I. 2009/2034), regs. 1(1), 22(4)
C5S. 100A applied by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85H (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by S.I. 2010/294, regs. 1(1), 21)
C6S. 100A applied by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85I (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by S.I. 2010/294, regs. 1(1), 21)
C7Ss. 100-102 applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 35(2)
C8S. 100A(2)(3) applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 17(4)-(6)