Taxes Consolidation Act 1997 section 529L

Civil penalties

Section 529L applies the penalty provisions of Part 47 Chapter 3A (penalties and determination of penalties) to defaults arising under the film artiste withholding tax regime.

• Chapter 3A of Part 47 contains the standard framework for penalties and the determination of penalties used across various tax compliance obligations.
• Section 529L extends that penalty framework to penalties arising under section 529C(3) and section 529E(3), which relate to film artiste withholding tax.
• The application of Chapter 3A is subject to any necessary modifications to reflect the specific circumstances of film artiste withholding tax.
• This section was introduced by the Finance (No.2) Act 2013 to ensure consistent penalty treatment for film artiste withholding tax defaults.