{
  "url": "https://openlegislation.uk/taxes-management-act-1970/section-103A",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/section-103A.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "section/103A",
  "kind": "section",
  "number": "103A",
  "heading": "Interest on penalties.",
  "text": "A penalty under any of the provisions of Part II, IV or VA or this Part of this Act ... , or Schedule 18 to the Finance Act 1998, shall carry interest at the rate applicable under section 178 of the Finance Act 1989 from the date on which it becomes due and payable until payment.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 103A inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 33; S.I. 1998/3173, art. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 103A substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 115(8)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 103A omitted (18.3.2026) by virtue of Finance Act 2026 (c. 11), s. 216(1)(c) (with s. 219)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 103A inserted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 40; S.I. 1998/3173, art. 2"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Ss. 102-104 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": "Ss. 102-105 power to apply conferred (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), ss. 1(4), 173(4), Sch. 1 para. 7(2)(b)(9)-(12) (as amended (28.7.2000) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 80(2), 86 (with s. 83(6)))"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "S. 103A applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 17(4)-(6)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "S. 103A applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Stamp Duty (Collection and Recovery of Penalties) Regulations 1999 (S.I. 1999/2537), regs. 1(1), 3(1), Sch. Pt. I"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "S. 102 applied by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), reg. 90P(5) (as inserted (6.4.2004) by S.I. 2004/770, regs. 1(1), 23)"
    },
    {
      "type": "C",
      "label": "C6",
      "text": "S. 103A applied (6.4.2004) by The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), regs. 1, 210(6)"
    },
    {
      "type": "C",
      "label": "C7",
      "text": "S. 103A applied (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 9(5)"
    },
    {
      "type": "C",
      "label": "C8",
      "text": "S. 103A applied (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 13(5) (with reg. 1(4)(6))"
    },
    {
      "type": "C",
      "label": "C9",
      "text": "S. 103A 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(5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/section/103A",
    "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."
}