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Legislation
Taxes Management Act 1970

PART X PENALTIES, ETC.

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

Section 103A | Interest on penalties.

From legislation.gov.uk

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.

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