Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Management Act 1970 section 103ZA
Disapplication of sections 100 to 103 in the case of certain penalties
Section 103ZA excludes certain modern penalty regimes from the older penalty procedures set out in sections 100 to 103 of the Taxes Management Act 1970.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.