1077C Recovery of penalties

Summary

This section provides that where, following application by a Revenue officer, a court has determined that a person is liable to a penalty or penalties, the court may also make an order for recovery of those penalties, and the penalties shall be subject to the same collection mechanism as a tax under the Tax Acts. This section also sets the due date from which a penalty is due and specifies the timescale for acts or omissions giving rise to a liability to a penalty.

Details

(1)(a) & (b) Where a court has determined that a person is liable to a penalty, then the court shall also make an order as to the recovery of that penalty, and the penalty shall be subject to the same collection mechanism as a tax under the Tax Acts.

(2)(a),(b) & (c) A penalty is due and payable from the date-

• that a person or someone on behalf of a person agrees a liability to a penalty,
• Revenue had agreed to take a specified sum from the person in settlement of his liabilities, including liability to a penalty, as provided for in section 1086(2)(c) and (2)(d) (publication of names of tax defaulters), or
• a court has determined that the person is liable to that penalty.

(3) This section applies to any tax liability arising before, on or after 24 December 2008.

Relevant Date: Finance Act 2021