Part 3 Supplementary Provision
Finance Act 2022 (2022 c 3) | Legislation

Part 3 Supplementary Provision

Legitimate activity

8

Liability to an electronic sales suppression penalty does not arise where the activity that would otherwise give rise to such liability is undertaken—

(a)     by, or on behalf of or with the approval of, a public authority, and

(b)     for a purpose connected with avoiding prejudice to the assessment or collection of tax.

Double jeopardy

9

A person is not liable to an electronic sales suppression penalty in respect of anything in respect of which the person has been convicted of an offence.

Special reduction

10

(1)     If HMRC think it right because of special circumstances, they may reduce an electronic sales suppression penalty.

(2)     In sub-paragraph (1), “special circumstances” does not include ability to pay.

(3)     In sub-paragraph (1), the reference to reducing a penalty includes a reference to—

(a)     staying a penalty, and

(b)     agreeing a compromise in relation to proceedings in respect of a penalty.

Assessment

11

(1)     Where a person becomes liable to an electronic sales suppression penalty—

(a)     HMRC may assess the penalty, and

(b)

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