Section 107A: Relevant trustees., Taxes Management Act 1970

Subject to the following provisions of this section, anything which for the purposes of this Act is done at any time by or in relation to any one or more of the relevant trustees of a settlement shall be treated for those purposes as done at that time by or in relation to the other or others of those trustees.

Subject to subsection (3) below, where the relevant trustees of a settlement are liable—

to a penalty under section ... 12B ... ... of this Act or paragraph 2A of Schedule 1A to this Act or Schedule 24 to the Finance Act 2007 or Schedule 41 to the Finance Act 2008 or Schedule 55 to the Finance Act 2009 or Schedule 18 to the Finance Act 2017 or Schedule 22 to the Finance Act 2016 or Schedule 25 to the Finance Act 2021, or to interest under section 101 of the Finance Act 2009 on such a penalty;

to make a payment in accordance with an assessment under section 30 of this Act, or to make a payment under section 59A ... or 59B of this Act or under Schedule 2 to the Finance Act 2019;

to a penalty under Schedule 56 to the Finance Act 2009 or Schedule 26 to the Finance Act 2021, or to interest under section 101 of that Act the Finance Act 2009 on such a penalty;; or

to interest under section 86 of this Act or section 101 of the Finance Act 2009,

the penalty, interest or payment may be recovered (but only once) from any one or more of those trustees.

No amount may be recovered by virtue of subsection (2)(a) or (c) above from a person who did not become a relevant trustee until after the relevant time, that is to say—

in relation to—

a penalty under paragraph 4 of Schedule 55 to the Finance Act 2009 in respect of a return or other document falling within item 1, 2 or 3 of the Table in paragraph 1 of that Schedule, or

interest under section 101 of that Act on a penalty within sub-paragraph (i),

the beginning of the penalty date as defined in paragraph 1(4) of that Schedule;

in relation to a penalty under Schedule 22 to the Finance Act 2016, or to interest under section 101 of the Finance Act 2009 on such a penalty, the time when the relevant act or omission occurred;

in relation to a penalty under any ... provision of this Act mentioned in subsection (2)(a) above, or to interest under section 101 of the Finance Act 2009 on such a penalty, the time when the relevant act or omission occurred; and

in relation to—

a penalty under Schedule 56 to the Finance Act 2009 in respect of an amount falling within item 1, 3C, 12, 18 or 19 3C of the Table in paragraph 1 of that Schedule, ...

a penalty under that Schedule in respect of an amount falling within item 17, 23 or 24 of that Table so far as the tax falls within item 1, or

interest under section 101 of that Act on a penalty within sub-paragraph (i) or (ii),

the beginning of the penalty date as defined in paragraph 1(4) of that Schedule;

in relation to—

a penalty under Schedule 18 to the Finance Act 2017, or

interest under section 101 of the Finance Act 2009 on a penalty within sub-paragraph (i),

the end of the RTC period (within the meaning of Schedule 18 to the Finance Act 2017);

in relation to—

a penalty under Schedule 26 to the Finance Act 2021 (penalties for failure to pay tax), or

interest under section 101 of the Finance Act 2009 on a penalty within sub-paragraph (i),

the end of the specified date as defined in paragraph 1 of Schedule 26 to the Finance Act 2021;

and in paragraph (aa) and (b) above "the relevant act or omission" means the act or omission which caused the penalty to become payable.

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Section 107A: Relevant trustees.

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