# The Social Security (Contributions) Regulations 2001, Regulation 82: Application of the Management Act to penalties for failure to make a return and incorrect returns


(1) Section 100 of the Management Act (determination of penalties by an officer of the Board) shall apply with any necessary modifications in relation to the determination of any penalty under regulation 81 as it applies to the determination of a penalty under the Taxes Acts.
(2) Section 100D of the Management Act (penalty proceedings before court) shall apply with any necessary modifications in relation to any proceedings for a penalty under regulation 81 as it applies to proceedings for a penalty under the Taxes Acts.
(3) Section 104 of the Management Act (saving for criminal proceedings) shall apply with any necessary modifications in relation to the provisions of regulation 81 as it applies to the provisions of the Taxes Acts.
(4) Section 105 of the Management Act (evidence in cases of fraudulent conduct) shall apply with any necessary modifications in respect of any proceedings for a penalty under regulation 81, or on appeal against the determination of such a penalty, as it applies in relation to any proceedings for a penalty, or on appeal against the determination of a penalty, under the Management Act.
(5) In this regulation—
“the Management Act” means the Taxes Management Act 1970 ; and
“the Taxes Acts” has the same meaning as in section 118(1) of the Management Act (interpretation) .

---
Source: https://www.legislation.gov.uk/uksi/2001/1004/regulation/82 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-82
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.