Point in time view as at 15/03/2018.
Finance Act 2011, Paragraph 30 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.
30(1)If the data-holder fails to comply with a data-holder notice, the data-holder is liable to a penalty of £300.U.K.
(2)A reference in this Schedule to failing to comply with a data-holder notice includes—
(a)concealing, destroying or otherwise disposing of a material document, or
(b)arranging for any such concealment, destruction or disposal.
(3)A document is a material document if, at the time when the data-holder acts—
(a)the data-holder has received a data-holder notice requiring the data-holder to provide the document or data contained in the document, or
(b)the data-holder has not received such a notice but has been informed by an officer of Revenue and Customs that the data-holder will do so or is likely to do so.
(4)A document is not a material document by virtue of sub-paragraph (3)(a) if the data-holder notice has already been complied with, unless—
(a)the data-holder has been notified in writing by an officer of Revenue and Customs that the data-holder must continue to preserve the document, and
(b)the notification has not been withdrawn.
(5)A document is not a material document by virtue of sub-paragraph (3)(b) if more than 6 months have elapsed since the data-holder was (or was last) informed.
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