Good tax law

Just thought I'd bring to your attention section 93(7) of the Taxes Management Act 1970. The Revenue have been on my back for ages, and have been attempting to fine me £100 for not filling in one of their tedious (and badly drafted) forms. Despite the fact that I paid their £100 fine and filled in the form, they recently tried to fine me £100 yet again, which led me to taking the drastic measure of actually looking up the law. I thought it was ridiculous that they could fine me when in fact THEY owe ME money, rather than the other way around. Fortuntely, so did the legislature, and s.93(7) TMA 1970 says that the £100 fine cannot exceed the tax you actually owe them. So if the Revenue start trying to get £100 out of you and you pay all your tax PAYE, you can tell them where to shove it.