http://www.legislation.gov.uk/id/asp/2014/16

PART 10Enforcement of payment of tax

CHAPTER 2Enforcement: powers to obtain contact details for debtors

231Penalty

(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).