EM5321 - Penalties: Boards Authorisations: TMA70/S100 - Main Order
Select the following link to see an image of the Board's Order. This link contains an image of a photocopied document, signed by two Commissioners of HMRC. The wording of the document can be seen below.
Boards Order
The commissioners for Her Majesty's Revenue and Customs -
(1) authorise any officer for the purposes of section 100 of the Taxes Management Act 1970 other than in respect of penalties under:
- Section 93(2) and (4) and 93A(2) and (4),
- Section 99 of that Act, and
- Paragraphs 17 and 18 of Schedule 18 to the Finance Act 1998;
(2) revoke the authorisation given by the Commissioners for Inland Revenue dated 13th April 2004 relating to those purposes; and
(3) declare that the authorisation is in addition to any others given for the purposes of section 100 of the Taxes Management Act 1970
Signatures of the Commissioners for Her Majesty's Revenue and Customs
Dated 5 October 2011