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Finance Act 2003

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Changes over time for: Paragraph 16

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Version Superseded: 01/04/2010

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Status:

Point in time view as at 10/07/2003.

Changes to legislation:

Finance Act 2003, Paragraph 16 is up to date with all changes known to be in force on or before 25 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

16(1)A person who fails to comply with a notice under paragraph 14 (notice to produce documents etc for purposes of enquiry) is liable—U.K.

(a)to a penalty of £50, and

(b)if the failure continues after a penalty is imposed under paragraph (a) above, to a further penalty or penalties not exceeding the amount specified in sub-paragraph (2) below for each day on which the failure continues.

(2)The amount referred to in sub-paragraph (1)(b) is—

(a)£30 if the penalty is determined by an officer of the Board, and

(b)£150 if the penalty is determined by the court.

(3)No penalty shall be imposed under this paragraph in respect of a failure at any time after the failure has been remedied.

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