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Finance Act 2015

Details of the Section

2.Subsection (1) provides that Section 100 TMA 1970 (determination of penalties by officer of Board) is amended.

3.Subsection (2) inserts new “subject to subsection (2A)” after “those amendments” in sub- section (2) (c). Subsection (3) inserts new subsection (2A) after subsection (2). New subsection (2A) provides that penalties in relation to an intermediaries return do not appear in the list of exceptions to section 100 TMA 1970 contained in section 100(2) TMA 1970. This means that penalties in relation to the failure to keep, preserve and provide information in the employment intermediaries return required under s716B of the Income Tax (Earnings and Pensions Act) 2003 (“ITEPA”) can be issued by an Officer of the Board and do not require proceedings before the First Tier-Tribunal.

4.The amendments made by this section come into force on 6 April 2015.

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