49Six month penalty for failure to make returnS
This section has no associated Explanatory Notes
(1)P is liable to a penalty under this section if P's failure continues after the end of the period of 6 months beginning with the penalty date.
(2)The penalty under this section is to be determined by a relevant local authority.
Commencement Information
I1S. 49 not in force at Royal Assent, see s. 79(2)
I2S. 49 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2