[100C Penalty proceedings against [First-tier Tribunal]]
Taxes Management Act 1970 (1970 c 9) | Legislation

[100C  Penalty proceedings against [First-tier Tribunal]]

[(1)     An officer of the Board authorised by the Board for the purposes of this section may commence proceedings before the [First-tier Tribunal] for any penalty to which subsection (1) of section 100 above does not apply by virtue of subsection (2) of that section.

[(1A)     . . .]

[(2)     The person liable to the penalty shall be a party to the proceedings.]

(3)

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