{
  "url": "https://openlegislation.uk/finance-act-1991/section-109",
  "json_url": "https://openlegislation.uk/finance-act-1991/section-109.json",
  "legislation": "ukpga/1991/31",
  "legislation_title": "Finance Act 1991",
  "legislation_url": "https://openlegislation.uk/finance-act-1991",
  "path": "section/109",
  "kind": "section",
  "number": "109",
  "heading": "PRT: proceedings for penalties.",
  "text": "(1) In Schedule 2 to the principal Act (management and collection of petroleum revenue tax) the Table in paragraph 1(1) shall be amended as follows.\n(2) The following shall be substituted for the entries relating to section 100 of the Taxes Management Act 1970—\n“\nSection 100C(1)\nFor the words from “General” to the end substitute “Special Commissioners for any penalty”.\n(2)\nBefore “Commissioners” insert “Special”.\n(3)\nBefore “Commissioners” insert “Special”.\n(4)\n(5)\n”.\n(3) The following shall be substituted for the entries relating to section 103 of the Taxes Management Act 1970—\n“\nSection 103(1)\nFor the words from the beginning to “court—” substitute “Where the amount of a penalty is to be ascertained by reference to tax payable by a person for any period, proceedings for the penalty may be commenced before the Special Commissioners—”.\n(4)\nFor the words from the beginning to “court,” substitute “Proceedings for a penalty to which subsection (1) above does not apply may be commenced before the Special Commissioners”.\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1970 c. 9."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1970 c. 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1991/31/section/109",
    "retrieved_at": "2026-10-29T09:37:56.935967+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}