{
  "url": "https://openlegislation.uk/taxes-management-act-1970/section-100A",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/section-100A.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "section/100A",
  "kind": "section",
  "number": "100A",
  "heading": "Provisions supplementary to section 100.",
  "text": "(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) A penalty determined under section 100 above shall be due and payable at the end of the period of thirty days beginning with the date of the issue of the notice of the determination.\n(3) A penalty determined under section 100 above shall for all purposes be treated as if it were charged in an assessment and due and payable.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 100-100D substituted for s. 100 by Finance Act 1989 (c. 26), s. 167"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 100A(1) repealed (1.4.2008 for specified purposes, 1.7.2008 for specified purposes, 1.1.2009 for specified purposes, 1.4.2009 so far as not already in force) by Finance Act 2007 (c. 11), s. 97(2), Sch. 24 para. 29(b), Sch. 27 Pt. 5(5); S.I. 2008/568, art. 2(a)(b)(c)(d)(e)(f) (with art. 3)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Ss. 100-100D power to apply conferred (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) Act 1992, ss. 1(4), 173(4), Sch. 1, para. 7(2)(b)(9)-(12)Ss. 100-100D power to apply conferred (E.W.S.) (1.7.1992) by Social Security Contributions and Benefits Act 1992 (c. 4), ss. 1(4), 177(4), Sch. 1, para. 7(2)(b)(9)-(12)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "S. 100A applied (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 13(3)(a)(4) (with reg. 1(4)(6))"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "S. 100A applied (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 9(3)(a)(4)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "S. 100A applied (with effect in accordance with reg. 1(2) of the amending S.I.) by The Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) Regulations 2009 (S.I. 2009/2034), regs. 1(1), 22(4)"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "S. 100A applied by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85H (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by S.I. 2010/294, regs. 1(1), 21)"
    },
    {
      "type": "C",
      "label": "C6",
      "text": "S. 100A applied by The Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964), reg. 85I (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by S.I. 2010/294, regs. 1(1), 21)"
    },
    {
      "type": "C",
      "label": "C7",
      "text": "Ss. 100-102 applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 35(2)"
    },
    {
      "type": "C",
      "label": "C8",
      "text": "Ss. 100-103 excluded by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 421JE (as inserted (with effect in accordance with Sch. 8 para. 234 of the amending Act) by Finance Act 2014 (c. 26), Sch. 8 paras. 228, 232)"
    },
    {
      "type": "C",
      "label": "C9",
      "text": "Ss. 100-103 excluded by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 5 para. 57D(7) (as inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 220, 222)"
    },
    {
      "type": "C",
      "label": "C10",
      "text": "Ss. 100-103 excluded by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 2 para. 81J(8) (as substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 28, 89 (with Sch. 8 paras. 90-96))"
    },
    {
      "type": "C",
      "label": "C11",
      "text": "Ss. 100-103 excluded by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 40J(8) (as substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 117, 146 (with Sch. 8 paras. 147-157))"
    },
    {
      "type": "C",
      "label": "C12",
      "text": "Ss. 100-103 excluded by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 28J(8) (as substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 179, 204 (with Sch. 8 paras. 205-215))"
    },
    {
      "type": "C",
      "label": "C13",
      "text": "Ss. 100, 100A applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(4)"
    },
    {
      "type": "C",
      "label": "C14",
      "text": "S. 100A applied (with effect in accordance with reg. 1(3) of the amending S.I.) by The Co-ownership Authorised Contractual Schemes (Tax) Regulations 2017 (S.I. 2017/1209), regs. 1(1), 9(2)"
    },
    {
      "type": "C",
      "label": "C15",
      "text": "Ss. 100-103 applied (temp. until 30.4.2024) by Finance Act 2022 (c. 3), Sch. 10 para. 22(9) (with Sch. 10 para. 43 (as amended by S.I. 2022/1321, regs. 1, 2(2)))"
    },
    {
      "type": "C",
      "label": "C16",
      "text": "S. 100A(2)(3) applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 17(4)-(6)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/section/100A",
    "retrieved_at": "2026-10-29T10:51:31.747484+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."
}