100(1) Subject to subsection (2) below and except where proceedings for a penalty have been instituted under section 100D below, an officer of the Board authorised by the Board for the purposes of this section may make a determination imposing a penalty under any provision of the Taxes Acts and setting it at such amount as, in his opinion, is correct or appropriate.
100(2) Subsection (1) above does not apply where the penalty is a penalty under–
(a)[omitted by SI 2011/702, art. 8(a),]
(b)section 94(1) above as it has effect before the substitution made by section 83 of the Finance (No.2) Act 1987,