Version Superseded: 20/03/2014
Point in time view as at 27/07/2010.
Finance Act 2008, Paragraph 39 is up to date with all changes known to be in force on or before 09 March 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.
39(1)This paragraph applies to a person who—U.K.
(a)fails to comply with an information notice, or
(b)deliberately obstructs an officer of Revenue and Customs in the course of an inspection under Part 2 of this Schedule that has been approved by the [F1tribunal].
(2)[F2The person] is liable to a penalty of £300.
(3)The reference in this paragraph to a person who fails to comply with an information notice includes a person who conceals, destroys or otherwise disposes of, or arranges for the concealment, destruction or disposal of, a document in breach of paragraph 42 or 43.
Textual Amendments
F1Word in Sch. 36 para. 39(1)(b) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 471(2)
F2Words in Sch. 36 para. 39(2) substituted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 47 para. 13(2)
Commencement Information
I1Sch. 36 para. 39 in force at 1.4.2009 by S.I. 2009/404, art. 2
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