OpenLegislation

Penalties Penalties

United Kingdom

  1. 208Penalty if corrective action not taken in response to follower notice
  2. 208AAdditional penalty for unreasonable tax appeal
  3. 209Amount of a section 208 or 208A penalty
  4. 210Reduction of a section 208 penalty for co-operation
  5. 211Assessment of a section 208 penalty
  6. 211AAssessment of a section 208A penalty
  7. 212Aggregate penalties
  8. 213Alteration of assessment of a section 208 or 208A penalty
  9. 214Appeal against a section 208 penalty
  10. 214AAppeal against a section 208A penalty

Notes on Part 4

Modifications

C1

Pt. 4 applied (with modifications) by 1992 c. 7 (N.I.), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)

C2

Pt. 4 applied (with modifications) by 1992 c. 4, s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)

C3

Pt. 4 modified (12.4.2015) by National Insurance Contributions Act 2015 (c. 5), Sch. 2 Pt. 1 (with Sch. 2 paras. 33, 35)

C4

Pt. 4 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 16(1)(d) (as inserted (12.4.2015) by National Insurance Contributions Act 2015 (c. 5), Sch. 2 para. 32)

C5

Pt. 4 applied (with modifications) (retrospective) by 1970 c. 9, s. 12ABZAA(4) (as inserted (17.7.2014) by 2020 c. 14, s. 104(1)(2) (with s. 104(3)))