PART 1Income tax, corporation tax and capital gains tax

CHAPTER 2Income tax: general

18Employment intermediaries: determination of penalties

(1)

Section 100 of TMA 1970 (determination of penalties by officer of Board) is amended as follows.

(2)

In subsection (2)(c), after “those amendments” insert “ , subject to subsection (2A) ”.

(3)

After subsection (2) insert—

“(2A)

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).”