Taxes Management Act 1970 Schedule 4 paragraphs 10–12

Penalties, etc.

Schedule 4, paragraphs 10 to 12 contain transitional provisions preserving certain penalty and enforcement rules that existed before the Taxes Management Act 1970 came into force.

• Paragraph 10 ensures that the penalty regime for special returns under section 98 continues to apply to obligations created by earlier enactments and regulations, even though those earlier provisions were repealed before 1970.
• Paragraph 11 prevents the recovery of tax through summary proceedings (under section 103(2)) for any tax year before 1936–37.
• Paragraph 12 preserves ongoing criminal proceedings for offences under section 505 of the Income Tax Act 1952, where the offence was committed before that section was itself repealed by the Theft Act 1968 (or, in Northern Ireland, the Theft Act (Northern Ireland) 1969).
• Together, these paragraphs act as a bridge between the old and new legislation, ensuring no gap in enforcement while respecting the limits of the earlier law.