OpenLegislation

Part X PENALTIES, ETC.C1C2C3C4C5C6C7C8

United Kingdom

  1. 93Failure to make return for income tax and capital gains tax.
  2. 93AFailure to make partnership return.
  3. 94Failure to make return for corporation tax.
  4. 95Incorrect return or accounts for income tax or capital gains tax.
  5. 95AIncorrect partnership return or accounts.
  6. 96Incorrect return or accounts for corporation tax.
  7. 97Incorrect return or accounts: supplemental.
  8. 97AAFailure to produce documents under section 19A.
  9. 97ATwo or more tax-geared penalties in respect of the same tax.
  10. 98Special returns, etc.
  11. 98ASpecial penalties in the case of certain returns.
  12. 98BUK Economic Interest Groupings and European Economic Interest Groupings.
  13. 98CNotification under Part 7 of Finance Act 2004
  14. 99Assisting in preparation of incorrect return, etc.
  15. 99ACertificates of non-liability to income tax.
  16. 99BDeclarations under Chapter 2 of Part 15 of ITA 2007
  17. 100Determination of penalties by officer of the Board.
  18. 100AProvisions supplementary to section 100.
  19. 100BAppeals against penalty determinations.
  20. 100CPenalty proceedings before First-tier Tribunal .
  21. 100DPenalty proceedings before court.
  22. 101Evidence for purposes of proceedings relating to penalties.
  23. 102Mitigation of penalties.
  24. 103Time limits for penalties.
  25. 103ZADisapplication of sections 100 to 103 in the case of certain penalties
  26. 103AInterest on penalties.
  27. 104Saving for criminal proceedings.
  28. 105Admissibility of evidence not affected by offer of settlement etc.
  29. 106Refusal to allow a deduction of income tax, and avoidance of agreements for payment without deduction.
  30. Evasion
  31. Offshore income, assets and activities
  32. Scotland

Annotations

Modifications

C1

Part X (ss. 93-107) applied (with modifications) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 16(1)(b), 177(4), Sch. 2

C2

Part X (ss 93-107) applied (27.7.1993 with effect in relation to the year 1993-94 and subsequent years of assessment) by 1993 c. 34, s. 122(2)(3)

C3

Pt. 10 modified (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), s. 117(1)(b), Sch. 18; S.I. 1998/3173, art. 2

C4

Pt. 10 power to apply conferred (N.I.) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), Sch. 1 para. 7B(5A) (as inserted (28.7.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 80(4), 86 (with s. 83(6)))

C5

Pt. 10 applied (with modifications) (E.W.S.) (1.9.2012) by The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012 (S.I. 2012/1868), regs. 1, 24

C6

Pt. 10 modified (17.7.2014) by Finance Act 2014 (c. 26), Sch. 35 para. 10

C7

Pt. 10 applied (with modifications) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), 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)

C8

Pt. 10 applied (with modifications) by Social Security Contributions and Benefits Act 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)