EM5322 | Penalties: Board's Authorisation: TMA70/S100(1) in relation to TMA70/S93(3), TMA70/S93A(3) and TMA70/S97AA(1)(a)

Select the following link to see an image of the Board's Order. This link contains an image of a photocopied document, signed by two Commissioners of HMRC. The wording of the document can be seen below.

Boards Order

The commissioners of Inland Revenue hereby authorise for the purposes of section 100 of the Taex Management Act 1970:

(1) in respect of penalties under sections 93(3) and 93A(3) of the Act, any officer within Pay Band C1 for the time being serving as a Cluster Manager, or and Operations Manager, in the Receivables Management Service; and

(2) in respect of penalties under section 97AA(1)(a) of the Act, any officer within Pay Band C1 or B2 for the time being serving as a Team Leader within an Area.

Signed by two commissioners of Inland Revenue

Dated 19th February 2002