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

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), ...

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

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

(g)Schedule 38 to FA 2012 (tax advisers: sanctionable conduct), ...

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

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

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

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

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

(l)Schedule 18 to the Finance Act 2017.

(m)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).