# Finance Act 2015, Section 18: Employment 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).

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Source: https://www.legislation.gov.uk/ukpga/2015/11/section/18 (the official version)
Page: https://openlegislation.uk/finance-act-2015/section-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.