Source: http://www.legislation.gov.uk/ukpga/2003/14/schedule/11/paragraph/3
Timestamp: 2013-05-25 15:01:07
Document Index: 96408148

Matched Legal Cases: ['art. 2', 'art. 3', 'art. 3', 'art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 2', 'art. 3', 'art. 2']

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Tax-related penalty for fraud or negligenceSection 3Table of ContentsContentMore ResourcesPrevious: ParagraphNext: ParagraphPlain ViewPrint Options
Changes to legislation:There are outstanding changes not yet made by the legislation.gov.uk editorial team to Finance Act 2003. Any changes that have already been made by the team appear in the content and are referenced with annotations.Changes to LegislationRevised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.Changes and effects yet to be applied to :Changes and effectsThis section lists the changes and effects yet to be applied to the specific provision you are viewing.Sch. 11 para. 3(1) word substituted by 2007 c. 11 s. 81(3)specified purposes Appointed Day(s) by S.I. 2003/2899 art. 2 (Day appointed for purposes of stamp duty land tax)Changes and effects yet to be applied to the whole Act, associated Parts and Chapters:Changes and effectsThis section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.Act modified by S.I. 2009/317 art. 3 Sch.Blanket amendment words substituted by S.I. 2011/1043 art. 3 4Blanket amendment words substituted by S.I. 2011/1043 art. 3 6Whole provisions yet to be inserted into this Act (including any effects on those provisions):s. 33A-33F inserted by S.I. 2009/56 Sch. 1 para. 364s. 44A inserted by 2004 c. 12 Sch. 39 para. 4(1)s. 45A inserted by 2004 c. 12 Sch. 39 para. 5(5)s. 45A(10) words substituted by 2010 c. 4 Sch. 1 para. 403s. 55A inserted by 2012 c. 14 Sch. 35 para. 3s. 57A inserted by 2004 c. 12 Sch. 39 para. 16s. 57A inserted by S.I. 2003/2760 Sch. para. 2s. 57A inserted by S.I. 2003/2816 Sch. para. 2s. 57A(3)(d)(e) inserted by 2004 c. 12 Sch. 39 para. 6(3)s. 57A(3)(aa)(b) substituted for s. 57A(3)(b) by 2004 c. 12 Sch. 39 para. 6(2)s. 57A(4) omitted by 2004 c. 12 Sch. 39 para. 6(4)s. 57AA inserted by 2010 c. 13 s. 6(2)s. 57AA(2)(b) words inserted by 2012 c. 11 Sch. 3 para. 6(a)s. 57AA(2)(c) words omitted by 2012 c. 11 Sch. 3 para. 6(b)s. 58A substituted for s. 58 59 by 2004 c. 12 Sch. 39 para. 17(1)s. 58A substituted for s. 58 59 by S.I. 2003/2816 Sch. para. 3(1)s. 58A substituted for ss. 58 59 by S.I. 2003/2760 Sch. para. 3(1)s. 58B 58C inserted by 2007 c. 11 s. 19(1)s. 58B(2) substituted by 2008 c. 9 s. 93(2)s. 58C(1) word substituted by 2008 c. 9 s. 93(4)s. 58C(2)(d) inserted by 2008 c. 9 s. 93(5)s. 58C(3) words substituted by 2008 c. 9 s. 93(6)(a)s. 58C(3) words substituted by 2008 c. 9 s. 93(6)(b)s. 58D inserted by 2011 c. 11 Sch. 22 para. 2s. 64A inserted by 2004 c. 12 Sch. 39 para. 18s. 64A inserted by S.I. 2003/2760 Sch. para. 4s. 64A inserted by S.I. 2003/2816 Sch. para. 4s. 64A repealed by 2006 c. 25 s. 166(2) Sch. 26 Pt. 7(3)s. 67A inserted by 2012 c. 14 s. 216(1)s. 71A inserted by 2005 c. 7 Sch. 8 para. 2s. 71A-73 word substituted by 2006 c. 25 s. 168(1)s. 71A-73 words substituted by 2006 c. 25 s. 168(1)s. 71A(6) ceased to have effect by 2006 c. 25 s. 168(2)s. 71A(8) omitted by 2011 c. 11 Sch. 21 para. 3(1)s. 71A(8) substituted by 2007 c. 11 s. 75(3)s. 71A(8) words substituted by 2010 c. 8 Sch. 8 para. 206s. 71A(10) words omitted by 2012 c. 11 Sch. 3 para. 9s. 72A inserted by 2005 c. 7 Sch. 8 para. 4s. 72A words omitted by 2012 c. 11 Sch. 3 para. 10s. 72A(6) ceased to have effect by 2006 c. 25 s. 168(2)s. 72A(8) omitted by 2011 c. 11 Sch. 21 para. 3(1)s. 72A(8) substituted by 2007 c. 11 s. 75(3)s. 72A(8) words substituted by 2010 c. 8 Sch. 8 para. 208s. 73A inserted by 2006 c. 25 s. 168(4)s. 73A heading substituted by 2008 c. 9 s. 155(2)s. 73B inserted by 2007 c. 11 s. 75(1)s. 73B(1) words omitted by 2012 c. 11 Sch. 3 para. 13(2)s. 73B(2)(a) words omitted by 2012 c. 11 Sch. 3 para. 13(3)(a)s. 73B(2)(b) words omitted by 2012 c. 11 Sch. 3 para. 13(3)(b)s. 73C inserted by 2009 c. 10 Sch. 61 para. 25s. 73C words substituted by 2010 c. 8 Sch. 8 para. 210s. 73AB inserted by 2008 c. 9 s. 155(3)s. 73AB heading words substituted by 2012 c. 11 Sch. 3 para. 12(2)s. 73AB(1) words omitted by 2012 c. 11 Sch. 3 para. 12(1)(a)s. 73AB(3) words omitted by 2012 c. 11 Sch. 3 para. 12(1)(b)s. 73AB(4) words substituted by 2010 c. 4 Sch. 1 para. 406s. 73AB(4)(b) words omitted by 2012 c. 11 Sch. 3 para. 13(4)s. 73BA inserted by 2011 c. 11 Sch. 21 para. 3(2)s. 73CA inserted by 2010 c. 13 s. 6(3)s. 73CA(1) words omitted by 2012 c. 11 Sch. 3 para. 14s. 75A-75C inserted by 2007 c. 11 s. 71(1)s. 75A(5)(b) words substituted by 2010 c. 4 Sch. 1 para. 407s. 75C(4) words substituted by 2012 c. 11 Sch. 3 para. 16s. 75C(8)(b) omitted by 2010 c. 13 s. 55(1)(a)s. 75C(8A) inserted by 2010 c. 13 s. 55(1)(b)s. 77 77A substituted for s. 77 by 2008 c. 9 s. 94(2)s. 77A(1) amendment to earlier affecting provision SI 2008/2338 by 2009 c. 10 s. 10(2)s. 77A(1) text amended by S.I. 2008/2338 reg. 2 (This SI is amended by 2009 c. 10 s. 10)s. 78A inserted by 2005 c. 22 s. 48(1)s. 78A(1)(b) words repealed by 2007 c. 28 Sch. 16 para. 9(2) Sch. 18 Pt. 17s. 78A(4) inserted by 2007 c. 28 Sch. 16 para. 9(3)s. 81A inserted by 2004 c. 12 Sch. 39 para. 19(1)s. 81A inserted by S.I. 2003/2760 Sch. para. 5(1)s. 81A inserted by S.I. 2003/2816 Sch. para. 5(1)s. 81A(d) substituted by 2007 c. 11 s. 80(5)s. 81B inserted by 2004 c. 12 Sch. 39 para. 20s. 81B inserted by S.I. 2003/2760 Sch. para. 6s. 81B inserted by S.I. 2003/2816 Sch. para. 6s. 81B(1) words omitted by 2008 c. 9 Sch. 30 para. 3s. 81B(4)(b) and word omitted by 2012 c. 14 s. 222(4)(e)s. 82A inserted by 2004 c. 12 s. 299(2)Sch. 4A inserted by 2012 c. 14 Sch. 35 para. 4Sch. 6A inserted by 2004 c. 12 Sch. 39 para. 17(2)Sch. 6A inserted by S.I. 2003/2760 Sch. para. 3(2)Sch. 6A inserted by S.I. 2003/2816 Sch. para. 3(2)Sch. 6A para. 10 words substituted by 2010 c. 4 Sch. 1 para. 415Sch. 6B inserted by 2011 c. 11 Sch. 22 para. 3Sch. 6B para. 2(4)(aa) inserted by 2012 c. 14 Sch. 35 para. 8(b)Sch. 6B para. 2(4)(a) word omitted by 2012 c. 14 Sch. 35 para. 8(a)Sch. 7A para. 18A(5)(b) and word omitted by 2012 c. 14 Sch. 39 para. 8(2)(b)(iii)Sch. 11A inserted by 2004 c. 12 Sch. 40Sch. 11A para. 3(4A)-(4C) inserted by 2009 c. 10 Sch. 50 para. 13(3)Sch. 11A para. 3A and cross-headings inserted by 2009 c. 10 Sch. 50 para. 14Sch. 11A para. 3(3)(4) omitted by 2009 c. 10 Sch. 50 para. 13(2)Sch. 11A para. 8-10 omitted by S.I. 2009/3054 Sch. para. 11(5)Sch. 11A para. 14(4) omitted by S.I. 2009/56 Sch. 1 para. 399(2)Sch. 11A para. 15 omitted by S.I. 2009/56 Sch. 1 para. 400Sch. 11A para. 9(6) substituted by S.I. 2009/56 Sch. 1 para. 397(5)Sch. 11A para. 12(2) substituted by S.I. 2009/56 Sch. 1 para. 398(3)Sch. 11A para. 3(4) word substituted by S.I. 2009/56 Sch. 1 para. 396Sch. 11A para. 9(5) word substituted by S.I. 2009/56 Sch. 1 para. 397(4)Sch. 11A para. 12(1) word substituted by S.I. 2009/56 Sch. 1 para. 398(2)Sch. 11A para. 12(3) word substituted by S.I. 2009/56 Sch. 1 para. 398(4)(a)Sch. 11A para. 14(6)(7) word substituted by S.I. 2009/56 Sch. 1 para. 399(4)Sch. 11A para. 14(5) words omitted by 2010 c. 33 Sch. 12 para. 5(b)Sch. 11A para. 9(3) words omitted by S.I. 2009/56 Sch. 1 para. 397(2)Sch. 11A para. 9(4) words omitted by S.I. 2009/56 Sch. 1 para. 397(3)(b)Sch. 11A para. 12(3) words omitted by S.I. 2009/56 Sch. 1 para. 398(4)(b)Sch. 11A para. 14(5) words substituted by 2010 c. 33 Sch. 12 para. 5(a)Sch. 11A para. 9(4) words substituted by S.I. 2009/56 Sch. 1 para. 397(3)(a)Sch. 11A para. 14(5) words substituted by S.I. 2009/56 Sch. 1 para. 399(3)(a)Sch. 11A para. 14(5) words substituted by S.I. 2009/56 Sch. 1 para. 399(3)(b)Sch. 17A para. 3(1)(2) applied (with modifications) by S.I. 2006/1958 reg. 7Sch. 17A para. 4(1)(2) applied (with modifications) by S.I. 2006/1958 reg. 7Sch. 17A para. 4(5) applied (with modifications) by S.I. 2006/1958 reg. 7Sch. 17A para. 8(1)(2) applied (with modifications) by S.I. 2006/1958 reg. 8Sch. 17A para. 7A and cross-heading inserted by 2004 c. 12 Sch. 39 para. 11(2)Sch. 17A para. 9(1)(c) and word inserted by 2004 c. 12 Sch. 39 para. 11(3)Sch. 17A para. 12A 12B and cross-heading inserted by 2004 c. 12 Sch. 39 para. 11(4)Sch. 17A inserted by 2004 c. 12 Sch. 39 para. 22(2)Sch. 17A para. 15A(1A) inserted by 2005 c. 22 Sch. 10 para. 13(a)Sch. 17A para. 18A and cross-heading inserted by 2005 c. 22 Sch. 10 para. 14Sch. 17A para. 7(4A) inserted by 2006 c. 25 Sch. 25 para. 2(1)Sch. 17A para. 9A and cross-heading inserted by 2006 c. 25 Sch. 25 para. 3(1)Sch. 17A para. 14(7) inserted by 2006 c. 25 Sch. 25 para. 7(3)Sch. 17A inserted by S.I. 2003/2760 Sch. para. 8(2)Sch. 17A inserted by S.I. 2003/2816 Sch. para. 8(2)Sch. 17A para. 10(1)(f)-(h) inserted by S.I. 2006/875 reg. 4Sch. 17A para. 11 modified by S.I. 2010/814 reg. 2Sch. 17A para. 7(4A)(c) omitted by 2012 c. 11 Sch. 3 para. 27(4)Sch. 17A para. 7(4A)(d) omitted by 2012 c. 11 Sch. 3 para. 27(4)Sch. 17A para. 19 omitted by 2012 c. 11 Sch. 3 para. 27(10)Sch. 17A para. 11(1) substituted by 2005 c. 22 Sch. 10 para. 12Sch. 17A para. 15A heading substituted by 2005 c. 22 Sch. 10 para. 13(b)Sch. 17A para. 3(3)(d) substituted by 2007 c. 11 s. 80(8)Sch. 17A para. 4(3)(d) substituted by 2007 c. 11 s. 80(8)Sch. 17A para. 8(3)(d) substituted by 2007 c. 11 s. 80(8)Sch. 17A para. 14(4)-(4B) substituted for Sch. 17A para. 14(4) by 2006 c. 25 Sch. 25 para. 7(2)Sch. 17A para. 15 Step 1-3 substituted for Sch. 17A para. 15 Step 1-6 by 2006 c. 25 Sch. 25 para. 8(1)Sch. 17A para. 19(2)-(6) substituted for Sch. 17A para. 19(2) by 2004 c. 12 Sch. 39 para. 11(6)Sch. 17A para. 18A(5)(a) word substituted by 2008 c. 9 s. 95(12)(a)Sch. 17A para. 16 words inserted by 2004 c. 12 Sch. 39 para. 11(5)Sch. 17A para. 12A words inserted by 2006 c. 25 Sch. 25 para. 4Sch. 17A para. 19(2) words inserted by 2006 c. 25 Sch. 25 para. 5(1)Sch. 17A para. 19(4) words inserted by 2006 c. 25 Sch. 25 para. 5(2)Sch. 17A para. 13 heading words inserted by 2006 c. 25 Sch. 25 para. 6(1)Sch. 17A para. 13(1) words inserted by 2006 c. 25 Sch. 25 para. 6(2)Sch. 17A para. 4(5)(b) words omitted by 2012 c. 11 Sch. 3 para. 27(3)Sch. 17A para. 10(1)(a) words omitted by 2012 c. 11 Sch. 3 para. 27(5)Sch. 17A para. 12A(1) words omitted by 2012 c. 11 Sch. 3 para. 27(6)Sch. 17A para. 12B(1) words omitted by 2012 c. 11 Sch. 3 para. 27(7)Sch. 17A para. 14(7)(b) words omitted by 2012 c. 11 Sch. 3 para. 27(9)Sch. 17A para. 11(5)(a) words substituted by 2005 c. 22 Sch. 10 para. 7Sch. 17A para. 13(2) words substituted by 2006 c. 25 Sch. 25 para. 2(2)Sch. 17A para. 7(3) words substituted by 2006 c. 25 Sch. 25 para. 3(2)Sch. 17A para. 14(1)(a) words substituted by 2006 c. 25 Sch. 25 para. 7(1)Sch. 17A para. 18A(5)(a) words substituted by 2008 c. 9 s. 95(12)(b)Sch. 17A para. 18A(5)(a) words substituted by 2008 c. 9 s. 95(12)(c)Sch. 17A para. 3(2) words substituted by 2008 c. 9 Sch. 30 para. 14Sch. 17A para. 3(5) words substituted by 2008 c. 9 Sch. 30 para. 14Sch. 17A para. 4(1) words substituted by 2008 c. 9 Sch. 30 para. 14Sch. 17A para. 4(4A) words substituted by 2008 c. 9 Sch. 30 para. 14Sch. 17A para. 18A(6) words substituted by 2010 c. 4 Sch. 1 para. 419Sch. 17A para. 1 words substituted by 2012 c. 11 Sch. 3 para. 27(2)Sch. 17A para. 13(2)(b) words substituted by 2012 c. 11 Sch. 3 para. 27(8)Sch. 17A para. 10(1)(h) words substituted by S.I. 2012/1667 reg. 3Commencement Orders yet to be applied to the Finance Act 2003:Commencement OrdersThis section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.Commencement Orders bringing provisions within this Act into force:S.I. 2003/1997 art. 2 commences (2003 c. 14)S.I. 2003/2497 art. 2 commences (2003 c. 14)S.I. 2003/2985 art. 2 commences (2003 c. 14)S.I. 2003/3077 art. 2 commences (2003 c. 14)S.I. 2004/2823 art. 2 commences (2003 c. 14)S.I. 2005/1713 art. 2 commences (2003 c. 14)Commencement Orders bringing legislation that affects this Act into force:S.I. 2004/1945 art. 2 commences (2004 c. 12)S.I. 2005/1126 art. 2 commences (2005 c. 11)S.I. 2006/1014 art. 2(a) Sch. 1 para. 11(x) commences (2005 c. 4)S.I. 2008/3068 art. 2-5 commences (2008 c. 17)S.I. 2008/3110 art. 2-6 commences (2007 c. 28)S.I. 2009/571 art. 2-5 commences (2008 c. 9)S.I. 2009/2094 art. 2 commences (2005 c. 22)S.I. 2009/3024 art. 3 commences (2008 c. 9)S.I. 2009/3250 art. 2(h) commences (2007 c. 29)S.I. 2010/815 art. 2 commences (2009 c. 10)S.I. 2010/862 art. 2 commences (2008 c. 17)S.I. 2010/867 art. 2 commences (2009 c. 10)S.I. 2011/462 art. 2 commences (2004 c. 25)S.I. 2011/3019 art. 3 Sch. 1 commences (2011 c. 13)S.I. 2012/84 art. 2 3 commences (2011 c. 21)S.I. 2012/628 art. 2-8 commences (2011 c. 20)S.S.I. 2009/369 art. 3 Sch. 1 commences (2007 asp 3)S.R. 2007/37 art. 2 commences (S.I. 2006/3337 (N.I.))3(1)A person who—E+W+S+N.I.(a)fraudulently or negligently gives a self-certificate in respect of a chargeable transaction, or(b)discovers that a transaction in respect of which he has given a self-certificate (neither fraudulently nor negligently) is a chargeable transaction and does not remedy the error without unreasonable delay,is liable to a tax-related penalty.
(2)The penalty is an amount not exceeding the amount of tax chargeable in respect of the transaction.Previous: ParagraphNext: ParagraphBack to topOptions/HelpPrint OptionsPrint The Whole ActPDF The Whole ActWeb page The Whole ActPrint The Whole SchedulePDF The Whole ScheduleWeb page The Whole SchedulePrint The Whole PartPDF The Whole PartWeb page The Whole PartPrint The Whole Cross HeadingPDF The Whole Cross HeadingWeb page The Whole Cross HeadingPrint This Section onlyPDF This Section onlyWeb page This Section onlyYou have chosen to open The Whole ActThe Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.Would you like to continue?Continue to openYou have chosen to open The Whole Act as a PDFThe Whole Act you have selected contains over 200 provisions and might take some time to download.Would you like to continue?Continue to openYou have chosen to open the Whole ActThe Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.Would you like to continue?Continue to openYou have chosen to open the Whole Act without Schedules