{
  "url": "https://openlegislation.uk/taxes-management-act-1970/section-97A",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/section-97A.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "section/97A",
  "kind": "section",
  "number": "97A",
  "heading": "Two or more tax-geared penalties in respect of the same tax.",
  "text": "Where two or more penalties—\n(a) are incurred by any person and fall to be determined by reference to any income tax or capital gains tax with which he is chargeable for a year of assessment; ...\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\neach penalty after the first shall be so reduced that the aggregate amount of the penalties, so far as determined by reference to any particular part of the tax, does not exceed whichever is or, but for this section, would be the greater or greatest of them, so far as so determined.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 97A inserted by Finance Act 1988 (c. 39), s. 129 (s. 97A(a) has effect for the year 1988-89 and subsequent years, and s. 97A(b) has effect for accounting periods ending after 31 March 1989)."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 97A(b) and preceding word repealed (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 37, Sch. 27 Pt. 3(28); S.I. 1998/3173, art. 2"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 97A modified (with application in accordance with Sch. 31 of the amending Act) by Finance Act 2014 (c. 26), s. 212(3)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "S. 97A modified by Finance Act 2013 (c. 29), Sch. 43C para. 8(4) (as inserted (with effect in accordance with s. 158(15) of the amending Act) by Finance Act 2016 (c. 24), s. 158(3))"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "S. 97A excluded (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. 21; S.I. 2017/277, reg. 2(b)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "S. 97A modified (1.1.2023 for specified purposes, 6.4.2024 for specified purposes, 12.11.2024 for specified purposes, 28.3.2025 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 117(2), Sch. 26 para. 15(a); S.I. 2022/1278, reg. 2(2); S.I. 2024/440, reg. 2(2); S.I. 2024/1132, reg. 2; S.I. 2025/399, reg. 2; S.I. 2026/370, reg. 3(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/section/97A",
    "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."
}