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Tax Administration Act 1994

Remission, relief, and refunds

174: Application of Part to tax years before 1994

You could also call this:

"Rules for reducing penalties from before 1994"

Illustration for Tax Administration Act 1994

You need to follow some rules when applying for the remission of a penalty imposed under an Inland Revenue Act for tax years before 1994. If you apply for the remission of a penalty, it must be considered under this Part, even though section 1(2) says something different. You also need to know that section 1(2) does not apply to applications for remission made on or after 1 April 1997, and section 413 of the Income Tax Act 1976 does not apply to these applications either.

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Part 11Remission, relief, and refunds

174Application of Part to tax years before 1994

  1. Despite section 1(2), an application for the remission of a penalty imposed under an Inland Revenue Act must be considered under this Part.

  2. Despite section 1(2), section 413 of the Income Tax Act 1976 does not apply to an application for remission made on or after 1 April 1997.

Notes
  • Section 174: replaced, on (applying on and after 20 May 1999), by section 113(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
  • Section 174 heading: amended, on (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).