Section 103ZA Disapplication of sections 100 to 103 in the case of certain penaltiesF1

United Kingdom

Sections 100 to 103 do not apply to a penalty under—

(a)

Schedule 24 to FA 2007 (penalties for errors),

(b)

Schedule 36 to FA 2008 (information and inspection powers),

(c)

Schedule 41 to that Act (penalties for failure to notify and certain other wrongdoing),

(d)

Schedule 55 to FA 2009 (penalties for failure to make returns etc), F2...

(e)

Schedule 56 to that Act (penalties for failure to make payments on time)F3, F4...

(f)

Schedule 23 to FA 2011 (data-gathering powers)F5, F6...

(g)

Schedule 38 to FA 2012 (F7tax advisers: sanctionable conduct)F8, F9...

(F10ga)

section 212A of the Finance Act 2013 (general anti-abuse rule), F11...

(h)

Part 4 of the Finance Act 2014 (follower notices and accelerated payments) F12...

(F13i)

Part 5 of Schedule 18 to the Finance Act 2016 (serial tax avoidance)F14, F15...

(j)

Schedule 22 to the Finance Act 2016 (asset-based penalty) F16...

(F17k)

paragraph 1 or 45 of Schedule 16 to the Finance (No. 2) Act 2017 (enablers of defeated tax avoidance etc) F18, F19...

(l)

Schedule 18 to the Finance Act 2017.

(F20m)

Schedule 24 to the Finance Act 2021 (penalties for failure to make returns etc),

(n)

Schedule 25 to that Act (penalties for deliberately withholding information), or

(o)

Schedule 26 to that Act (penalties for failure to pay tax).

Annotations

Textual amendments

F1: S. 103ZA inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 57 para. 13(3)
F2: Word in s. 103ZA(d) omitted (1.4.2012) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 51(5)(a), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))
F3: S. 103ZA(f) and preceding word inserted (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 51(5)(b), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b)(2))
F4: Word in s. 103ZA(e) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 49(a) (with Sch. 38 para. 43); S.I. 2013/279, art. 2
F5: S. 103ZA(g) and preceding word inserted (1.4.2013) by Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 49(b) (with Sch. 38 para. 43); S.I. 2013/279, art. 2
F6: Word in s. 103ZA(f) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 33 para. 2(a)
F7: Words in s. 103ZA(g) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 29
F8: S. 103ZA(h) and preceding word inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 33 para. 2(b)
F9: Word in s. 103ZA(g) omitted (with effect in accordance with s. 158(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 158(10)(a)
F10: S. 103ZA(ga) inserted (with effect in accordance with s. 158(15) of the amending Act) by Finance Act 2016 (c. 24), s. 158(10)(b)
F11: Word in s. 103ZA(ga) omitted (with effect in accordance with Sch. 18 para. 63 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 18 para. 59(a)
F12: Word in s. 103ZA(h) omitted (with effect in accordance with reg. 2(b) of the commencing S.I.) by virtue of Finance Act 2016 (c. 24), s. 165(2), Sch. 22 para. 20(1); S.I. 2017/277, reg. 2(b)
F13: S. 103ZA(i) and preceding word inserted (with effect in accordance with Sch. 18 para. 63 of the amending Act) by Finance Act 2016 (c. 24), Sch. 18 para. 59(b)
F14: S. 103ZA(j) and preceding word inserted (with effect in accordance with reg. 2(b) of the commencing S.I.) by Finance Act 2016 (c. 24), s. 165(2), Sch. 22 para. 20(1); S.I. 2017/277, reg. 2(b)
F15: Word in s. 103ZA(i) omitted (with effect in accordance with Sch. 16 para. 62 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 16 para. 58(a)
F16: Word in s. 103ZA omitted (with effect in accordance with Sch. 18 paras. 2-13 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 18 para. 29(2)
F17: S. 103ZA(k) and preceding word inserted (with effect in accordance with Sch. 16 para. 62 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 16 para. 58(b)
F18: S. 103ZA(l) and preceding word inserted (with effect in accordance with Sch. 18 paras. 2-13 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 18 para. 29(2)
F19: Word in s. 103ZA(k) omitted (6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 8(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3
F20: Ss. 103ZA(m)-(o) inserted (6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 8(b); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3

Notes on Part X

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)