(1)This section applies if the third party fails to comply with the notice.
(2)The third party is liable to a penalty of £300.
(3)Sections 201 to 203 (assessment and enforcement of penalties) apply in relation to a penalty under this section as they apply in relation to a penalty under section 195 (and references in those provisions to an information notice include a notice under this Chapter).
Commencement Information
I1S. 231 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)