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PART X PENALTIES, ETC.

From legislation.gov.uk

Contents

  1. Section 93 Failure to make return for income tax and capital gains tax.
  2. Section 93A Failure to make partnership return.
  3. Section 94 Failure to make return for corporation tax.
  4. Section 95 Incorrect return or accounts for income tax or capital gains tax.
  5. Section 95A Incorrect partnership return or accounts.
  6. Section 96 Incorrect return or accounts for corporation tax.
  7. Section 97 Incorrect return or accounts: supplemental.
  8. Section 97AA Failure to produce documents under section 19A.
  9. Section 97A Two or more tax-geared penalties in respect of the same tax.
  10. Section 98 Special returns, etc.
  11. Section 98A Special penalties in the case of certain returns.
  12. Section 98B UK Economic Interest Groupings and European Economic Interest Groupings.
  13. Section 98C Notification under Part 7 of Finance Act 2004
  14. Section 99 Assisting in preparation of incorrect return, etc.
  15. Section 99A Certificates of non-liability to income tax.
  16. Section 99B Declarations under Chapter 2 of Part 15 of ITA 2007
  17. Section 100 Determination of penalties by officer of the Board.
  18. Section 100A Provisions supplementary to section 100.
  19. Section 100B Appeals against penalty determinations.
  20. Section 100C Penalty proceedings before First-tier Tribunal .
  21. Section 100D Penalty proceedings before court.
  22. Section 101 Evidence for purposes of proceedings relating to penalties.
  23. Section 102 Mitigation of penalties.
  24. Section 103 Time limits for penalties.
  25. Section 103ZA Disapplication of sections 100 to 103 in the case of certain penalties
  26. Section 103A Interest on penalties.
  27. Section 104 Saving for criminal proceedings.
  28. Section 105 Admissibility of evidence not affected by offer of settlement etc.
  29. Section 106 Refusal to allow a deduction of income tax, and avoidance of agreements for payment without deduction.
  30. Crossheading Evasion
  31. Crossheading Offshore income, assets and activities
  32. Crossheading Scotland