C1C2C3C4 PART X PENALTIES, ETC.

Annotations:
Modifications etc. (not altering text)
C1

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

C2

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)

C3

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

93AF1Failure to make partnership return.

1

This section applies where, in the case of a trade, profession or business carried on by two or more persons in partnership—

a

a partner (the representative partner) has been required by a notice served under or for the purposes of section 12AA(2) or (3) of this Act to deliver any return, and

b

he F2or a successor of his fails to comply with the notice.

2

Each relevant partner shall be liable to a penalty which shall be £100.

3

If, on an application made to them by an officer of the Board, the General or Special Commissioners so direct, each relevant partner shall be liable, for each day on which the failure continues after the day on which the representative partner F3or a successor of his is notified of the direction (but excluding any day for which a penalty under this subsection has already been imposed), to a further penalty or penalties not exceeding £60.

4

If—

a

the failure by the representative partner F3or a successor of his to comply with the notice continues after the end of the period of six months beginning with the filing date, and

b

no application is made under subsection (3) above before the end of that period,

each relevant partner shall be liable to a further penalty which shall be £100.

5

No penalty shall be imposed under subsection (3) above in respect of a failure at any time after the failure has been remedied.

6

Where, in respect of the same failure to comply, penalties under subsection (2), (3) or (4) above are determined under section 100 of this Act as regards two or more relevant partners—

a

no appeal against the determination of any of those penalties shall be brought otherwise than by the representative partner F4or a successor of his;

b

any appeal by that partner F5or successor shall be a composite appeal against the determination of each of those penalties; and

c

section 100B(3) of this Act shall apply as if that partner F5or successor were the person liable to each of those penalties.

7

On an appeal against a determination under section 100 of this Act of a penalty under subsection (2) or (4) above, neither section 50(6) to (8) nor section 100B(2) of this Act shall apply but the Commissioners may—

a

if it appears to them that, throughout the period of default, F6the person for the time being required to deliver the return (whether the representative partner or a successor of his) had a reasonable excuse for not delivering it, set the determination aside; or

b

if it does not so appear to them, confirm the determination.

8

In this section—

  • “the filing date” means the day specified in the notice under section 12AA(2) or (3) of this Act;

  • “the period of default”, in relation to any failure to deliver a return, means the period beginning with the filing date and ending with the day before that on which the return was delivered;

  • “relevant partner” means a person who was a partner at any time during the period in respect of which the return was required.