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Taxes Consolidation Act, 1997 (Number 39 of 1997)

[17]>

1054Increased penalties in case of body of persons.

[ITA67 s503 and definition of “secretary” in ITA67 s509; FA73 s46]

(1) In this section, “secretary” includes persons mentioned in section 1044(2).

(2) Where the person mentioned in section 1052 is a body of persons—

(a) the body of persons shall be liable to—

(i) in a case where the notice was given under or for the purposes of any of the provisions specified in column 1 of Schedule 29 and the failure continues after the end of the year of assessment following that during which the notice was given, a penalty of [1]>£1,000<[1][14]>[1]>€1,265<[1]<[14][14]>€1,520<[14], and

(ii) in any other case, a penalty of [2]>£500<[2][15]>[2]>€630<[2]<[15][15]>€950<[15] and, if the failure continues after judgment has been given by the court before which proceedings for the penalty have been commenced, a further penalty of [3]>£50<[3][3]>€60<[3] for each day on which the failure so continues, and

(b) the secretary shall be liable to—

(i) in a case where the notice was given under or for the purposes of any of the provisions specified in column 1 of Schedule 29 and the failure continues after the end of the year of assessment following that during which the notice was given, a separate penalty of [4]>£200<[4][4]>€250<[4], and

(ii) in any other case, a separate penalty of [5]>£100<[5][5]>€125<[5].

(3) Where the person mentioned in section 1053 is a body of persons—

(a) in the case of such fraud or negligence as is mentioned in section 1053(1)

(i) the body of persons shall be liable to a penalty of—

(I) [6]>£500<[6][6]>€630<[6] or, in the case of fraud, [7]>£1,000<[7][7]>€1,265<[7], and

(II) [16]>the amount or, in the case of fraud, twice<[16] the amount of the difference specified in section 1053(5), and

(ii) the secretary shall be liable to a separate penalty of [8]>£100<[8][8]>€125<[8] or, in the case of fraud, [9]>£200<[9][9]>€250<[9], and

(b) in the case of any such fraud or negligence as is mentioned in section 1053(2)

(i) the body of persons shall be liable to a penalty of [10]>£500<[10][10]>€630<[10] or, in the case of fraud, [11]>£1,000<[11][11]>€1,265<[11], and

(ii) the secretary shall be liable to a separate penalty of [12]>£100<[12][12]>€125<[12] or, in the case of fraud, [13]>£200<[13][13]>€250<[13].

(4) This section shall apply subject to sections 877(5)(b) and 897(5), but otherwise shall apply notwithstanding anything in the Income Tax Acts.

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1054Penalties in the case of a secretary of a body of persons.

(1) In this section, “secretary” includes persons mentioned in section 1044(2).

(2) Where the person mentioned in section 1052 is a body of persons the secretary shall be liable to—

(a) in a case where the notice was given under or for the purposes of any of the provisions specified in column 1 of Schedule 29 and the failure continues after the end of the year of assessment or accounting period following that during which the notice was given, a separate penalty of €2,000, and

(b) in any other case, a separate penalty of €1,000.

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(3) Where the person mentioned in section 1053 [18]>or 1077E<[18][18]>or, as appropriate, section 1077E or 1077F<[18] is a body of persons the secretary shall be liable to a separate penalty of €1,500 or, in the case of deliberate behaviour, €3,000.

<[19]

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(3) Where the person mentioned in section 1053 or, as appropriate, section 1077E or 1077F is a body of persons the secretary shall be liable to a separate penalty of €1,500 or, in the case of deliberate behaviour, €3,000.

<[19]

(4) This section shall apply subject to sections 877(5)(b) and 897(5), but otherwise shall apply notwithstanding anything in the Income Tax Acts.

<[17]

[1]

[-] [+]

Substituted by FA01 sched5.

[2]

[-] [+]

Substituted by FA01 sched5.

[3]

[-] [+]

Substituted by FA01 sched5.

[4]

[-] [+]

Substituted by FA01 sched5.

[5]

[-] [+]

Substituted by FA01 sched5.

[6]

[-] [+]

Substituted by FA01 sched5.

[7]

[-] [+]

Substituted by FA01 sched5.

[8]

[-] [+]

Substituted by FA01 sched5.

[9]

[-] [+]

Substituted by FA01 sched5.

[10]

[-] [+]

Substituted by FA01 sched5.

[11]

[-] [+]

Substituted by FA01 sched5.

[12]

[-] [+]

Substituted by FA01 sched5.

[13]

[-] [+]

Substituted by FA01 sched5.

[14]

[-] [+]

Substituted by FA02 s130(b)(i).

[15]

[-] [+]

Substituted by FA02 s130(b)(ii).

[16]

[-]

Deleted by FA05 s141(1)(b). This section applies to returns, statements, declarations, or accounts delivered, made or, as the case may be, submitted on or after the passing of this Act. FA05 25 March 2005

[17]

[-] [+]

Substituted by F(No.2)A08 sched5(part2)(1)(ac). The enactments specified in Schedule 5 are amended or repealed to the extent and manner specified in that Schedule and, unless the contrary is stated, shall come into effect after 24 December 2008.

[18]

[-] [+]

Substituted by FA21 sched1(m).

[19]

[-] [+]

Substituted by FA22 Schedule(1)(d). Has effect on and from the date of the passing of Finance Act 2022.