TMA70/S20 is included in the first column of the table at
TMA70/S98. If a person fails to comply with a Section 20(1) or
Section 20(3) notice “an officer of Revenue & Customs
authorised by the Commissioners for HMRC for the purposes of this
section” may commence proceedings under TMA70/S100C(1) before
the General or Special Commissioners for the award of the initial
penalty of up to £300 (see the Order at EM5324) . Once the
Commissioners have awarded an initial penalty continuing daily
penalties can be determined by an officer of the Board.
Guidance on failure to comply with a Section 20(1) or Section
20(3) notice is at EM2450 and EM2505 respectively.
Guidance on proceedings under TMA70/S100C is at AH3810 and
AH3820 and subsequent paragraphs.
