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| Penalties: supplementary. |
10. - (1) No penalty shall be imposed-
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(a) under subsection (4) of section 9 above in respect of a failure within subsection (3)(a) or (c) of that section; or |
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(b) under subsection (4)(b) of that section in respect of a failure within subsection (3)(b) of that section, |
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at any time after the failure has been remedied.
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(2) A penalty under section 9(7) above shall not be imposed before the end of the tax year in question; and no more than one such penalty may be imposed (by reference to any one employee) in relation to any tax year.
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(3) Section 118(2) of the Taxes Management Act 1970 (extra time for compliance etc.) shall apply for the purposes of section 9(3) and (6) above as it applies for the purposes of that Act.
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(4) Schedule 4 to this Act (penalties: procedure and appeals) shall have effect.
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| Liability of company directors etc. |
11. - (1) Sections 121C and 121D of the Social Security Administration Act 1992 (liability of directors etc. for company's contributions), and sections 115B and 115C of the Social Security Administration (Northern Ireland) Act 1992 (corresponding provision for Northern Ireland), shall apply in relation to amounts-
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(a) which the Board have paid or credited to a body corporate for the purpose of funding tax credit; and |
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(b) which the body is liable, and has failed, to repay, |
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as they apply in relation to national insurance contributions which a body corporate is liable, and has failed, to pay.
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(2) Those sections as they so apply shall have effect as if-
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(a) any reference to Secretary of State or the Department were a reference to an officer of the Board; |
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(b) any reference to an appeal tribunal constituted under Chapter I of Part I of the Social Security Act 1998 or Chapter I of Part II of the Social Security (Northern Ireland) Order 1998 were a reference to the Special Commissioners; |
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(c) the reference in sections 121C(1)(a) and 115B(1)(a) to the time prescribed for the purpose there mentioned were a reference to the time prescribed for that purpose by regulations made by the Board; and |
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(d) the definitions of "appeal tribunal" in sections 121D(6) and 115C(6) were omitted. |
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(3) Regulations under subsection (2)(c) above shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of either House of Parliament.
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| Disclosure of information. |
12. - (1) Section 182 of the Finance Act 1989 (disclosure of information) shall be amended in accordance with subsections (2) to (5) below.
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(2) In subsection (1)-
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(a) after "tax functions" there shall be inserted ", tax credit functions"; and |
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(b) after paragraph (a) there shall be inserted- |
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"(aa) to working families' tax credit or disabled person's tax credit in respect of any identifiable person,". |
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(3) After subsection (2) there shall be inserted-
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"(2AA) In this section "tax credit functions" means the functions relating to working families' tax credit or disabled person's tax credit-
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(a) of the Board and their officers, |
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(b) of any person carrying out the administrative work of the General Commissioners or the Special Commissioners, and |
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(c) of any other person providing, or employed in the provision of, services to any person mentioned in paragraph (a) or (b) above." |
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(4) In subsection (4)-
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(a) in paragraph (b), after "tax functions" there shall be inserted ", tax credit functions"; and |
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(b) in paragraph (c), after "tax functions" there shall be inserted ", tax credit functions" and after sub-paragraph (i) there shall be inserted- |
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"(ia) to working families' tax credit or disabled person's tax credit in respect of any identifiable person,".
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(5) In subsection (5)(b), after "tax or duty" there shall be inserted ", to working families' tax credit or disabled person's tax credit".
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(6) Schedule 5 to this Act (use and exchange of information) shall have effect.
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| Documents and forms. |
13. Documents and forms relating to payment periods beginning before the commencement of this section may be used on and after that date even though they contain references to family credit or disability working allowance.
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