150Increased daily default penalty for failure to comply with information noticeE+W
This section has no associated Explanatory Notes
(1)This section applies if—
(a)a penalty under section 147 is assessed under section 153 in respect of a person's failure to comply with an unidentified third party notice,
(b)the failure continues for more than 30 days beginning with the day on which notice of the penalty was issued, and
(c)the person has been told that an application may be made under this section for an increased daily penalty to be imposed.
(2)WRA may make an application to the tribunal for an increased daily penalty to be imposed on the person.
(3)But WRA may not make such an application if a decision relating to a penalty under section 146 or 147 in respect of the failure is the subject of—
(a)a review for which notice of the conclusions has not yet been issued, or
(b)an appeal which has not yet been finally determined or withdrawn.
(4)If the tribunal decides that an increased daily penalty should be imposed, then for each applicable day on which the failure continues—
(a)the person is not liable to a penalty under section 147 for the failure, and
(b)the person is liable instead to a penalty under this section of an amount determined by the tribunal.
(5)The tribunal may not determine an amount exceeding £1,000 for each applicable day.
(6)In determining the amount the tribunal must have regard to—
(a)the likely cost to the person of complying with the notice,
(b)any benefits to the person of not complying with it, and
(c)any benefits to anyone else resulting from the person's non-compliance.
(7)If a person becomes liable to a penalty under this section, WRA must issue to the person notice of that fact.
(8)The notice must state the first day on which the increased penalty is to apply.
(9)That day and any subsequent day on which the failure continues is an “applicable day” for the purposes of this section and section 153(4).