EM5323 - Penalties: Board's Authorisation: TMA70/S93(2), TMA70/S93(4), TMA70/S93A(2) and TMA70/S93A(4)
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 Inland Revenue. The wording of the document can be seen below.
Boards Order
The commissioners of Inland Revenue hereby authorise the officers specified in the first schedule below for the purposes of section 100 of the Taxes Management Act 1970 (as substituted by section 167 of the Finance Act 1989) to excercise the functions specified in the Second Schedule below in respect of penalities under sections 93(2) and (4), and 93A(2) and (4) of the Taxes Management Act 1970 (as subsistuted or inserted by paragraphs 25 and 26 of schedule 19 to the finance Act 1994).
Signatures of the Commissioners of Inland Revenue
Date 27 January 1998
First Schedule
- Any inspector of taxes.
- Any officer of the Board within Pay Band C1 or any more senior band, who is in charge of a Network Office.
- The Officer of the Board for the time being responsible for the requirement of the Self-Assessment computer system.
Second Schedule
To make a determination imposing a penalty under sections 93(2) or (4), or 93A(2) or (4) of the Taxes Management Act 1970 (as substituted or inserted as aforesaid)