Sections 11 and 12

DETERMINATION OF PENALTIES BY OFFICER OF BOARD

Notes

Sch. 1 has effect from 8 December 2002, SI 2002/2866, art. 2(2), Sch. 1, Pt. 2.


1(1)  Subject to sub-paragraph (2) and except where proceedings have been instituted under paragraph 5, an officer of the Board authorised by the Board for the purposes of this paragraph may make a determination–

(a)imposing a penalty under section 11 or 12, and

(b)setting it at such amount as, in his opinion, is correct or appropriate.

1(2)  Sub-paragraph (1) does not apply to the imposition of such a penalty as is mentioned in section 11(2)(a).

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.