Local Government Finance Act 1992

Failure to supply information to or notify levying authority

2 (1) Where a person is requested by a levying authority to supply information under any provision included in regulations under paragraph 2, 3, 9 or 10(2) of Schedule 2 or paragraph 5 of Schedule 8 to this Act, the authority may impose a penalty of £50 on him if—

(a) he fails to supply the information in accordance with the provision; or

(b) in purported compliance with the provision he knowingly supplies information which is inaccurate in a material particular.

(2) In any case where—

(a) a person is required by any provision included in regulations under paragraph 4, 5, 9 or 10(2) of Schedule 2 to this Act to notify a levying authority; and

(b) he fails to notify the authority in accordance with the provision,the authority may impose a penalty of £50 on him.

(3) Where a penalty has been imposed on a person under sub-paragraph (1) above and he is requested by the authority again to supply the same information under the same provision, the authority may impose a further penalty of £200 on him if—

(a) he fails to supply the information in accordance with the provision; or

(b) in purported compliance with the provision he knowingly supplies information which is inaccurate in a material particular.

(4) Sub-paragraph (3) above applies each time the authority repeats a request.

(5) A penalty under this paragraph shall be paid to the authority imposing it.

(6) If, after the imposition of a penalty under this paragraph but before the making of an appeal under paragraph 3 below against that imposition, the levying authority are satisfied that the person upon whom the penalty was imposed had a reasonable excuse for his failure, they may revoke the imposition of the penalty.