PART X PENALTIES, ETC.
98 Special returns, etc.
(1)
(a)
has been required, by a notice served under or for the purposes of any of the provisions specified in the first column of the Table below, to deliver any return or other document, to furnish any particulars, to produce any document, or to make anything available for inspection, and he fails to comply with the notice, or
(b)
fails to furnish any information, give any certificate or produce any document or record in accordance with any of the provisions specified in the second column of the Table below,
he shall be liable, subject to F1subsections (3) and (4) below—
(i)
to a penalty not exceeding £300, and
(ii)
if the failure continues after a penalty is imposed under paragraph (i) above, to a further penalty or penalties not exceeding £60 for each day on which the failure continues after the day on which the penalty under paragraph (i) above was imposed (but excluding any day for which a penalty under this paragraph has already been imposed).
(2)
F3Subject to section 98A below, where a person fraudulently or negligently furnishes, gives, produces or makes any incorrect information, certificate, document, record or declaration of a kind mentioned in any of the provisions specified in either column of the Table below, he shall be liable to a penalty not exceeding F3£3000.
F4(3)
No penalty shall be imposed under subsection (1) above in respect of a failure within paragraph (a) of that subsection at any time after the failure has been remedied.
(4)
No penalty shall be imposed under paragraph (ii) of subsection (1) above in respect of a failure within paragraph (b) of that subsection at any time after the failure has been remedied.
F5(5)
In the case of a failure to comply with section 765A(2)(a) or (b) of the principal Act, subsection (1) above shall have effect as if for “£300” there were substituted “£3000” and as if for “£60” there were substituted “£600”.
1. | 2. |
---|---|
Part III of this Act, F7. . . | In the principal Act— |
F8. . . | |
In the principal Act— | section 41(2); |
F9section 38(5); | |
F9section 42; | section 124(3); |
section 181(1); | section 136(6); |
regulations under section 202; | F10... |
section 217; | section 148(7); |
section 226(3) and (4); | section 180(1); |
section 234(7)(b), (8) and (9); | regulations under section 202; |
F11section 246H; | |
section 250(6) and (7); | regulations under section 203; |
section 272(7); | section 216; |
section 310(4) and (5); | section 226(1) and (2); |
[F12regulations under section 326C ] | section 234(5), (6) and (7)(a); |
regulations under section 333; | section 250(1) to (5); |
regulations under section 476(1); | section 310(1), (2) and (3); |
[F13regulations under section 477A ] | section 313(5); |
F14. . . | [F12Regulations under section 326C ] |
section 482(3); | Regulations under section 333; |
regulations under section 482(11); | section 350(1); |
section 483; | section 375(5); |
Regulations under section 555(7); | regulations under section 476(1); |
section 561(8); | [F13regulations under section 477A ;] |
section 588(7); | [F15section 482(2) ] |
regulations under section 602; | regulations under section 482(11); |
F16regulations under section 605(1A)(b) to (d); | section 552; |
section 605(1),(2),(3)(b) and (4); | regulations under section 555(7); |
regulations under section 612(3); | regulations under section 566(1) or (2); |
regulations under section 639; | section 577(4); |
section 652; | section 588(6); |
section 669; | regulations under section 602; |
section 680; | F17regulations under section 605(1A)(a); |
section 700(4); | section 605(3)(a); |
section 708; | regulations under section 612(3); |
section 728; | regulations under section 639; |
section 729(11); | [F18section 765A(2)(a) ;] |
section 730(8); | section 772(6); |
section 737(8); | F19Schedule 3, paragraph 6C; |
section 745(1); | Schedule 13; |
section 755; | regulations under paragraph 7 of Schedule 14; |
[F18section 765A(2)(b) ;] | Schedule 15, paragraph 14(4); |
section 768(9); | Schedule 16; |
section 772(1) and (3); | Schedule 22, paragraph 2. |
section 774(5); | Regulations under section F20151 of the 1992 Act. |
section 778; | [F21Sections 23(2), 48 and 49(2) of the Capital Allowances Act 1990 .] |
section 815; | Regulations 16 and 17 of the Income Tax (Interest Relief) Regulations 1982. |
Schedule 3, paragraph 13(1); | Paragraph 15(3) of Schedule 14 to the Finance Act 1984. |
Schedule 5, paragraph 10; | F22. . . |
Schedule 9, [F23paragraph 6]; | [F24Section 85(1) and (2) of the Finance Act 1988 ] |
Schedule 15 paragraph 14(5); | [F25Regulations under section 57 of the Finance Act 1989.] |
F26. . . | F27. . . |
Schedule 22, paragraph 4. | F28Regulations under section 33 of the Finance Act 1991. |
Section 32 of the Finance Act 1973. | F29. . . |
Paragraph 2 of Schedule 15 to the Finance Act 1973. | F30Section 28(2) of the Finance (No.2) Act 1992. |
Regulations under section F31151 of the 1992 Act. | F32Paragraphs 2 to 6 of Schedule 5A to the 1992 Act. |
Paragraph F332(9) of Schedule 1 to the 1992 Act. | |
[F34Sections 23(4) and 49(4) of the Capital Allowances Act 1990 ] | |
Section F3598 of the 1992 Act. | |
Paragraph 15(1) of Schedule 14 to the Finance Act 1984. | |
Paragraph 6(1) of Schedule 22 to the Finance Act 1985. | |
F36Section 79(6) of the 1992 Act. | |
[F37Regulations under section 57 of the Finance Act 1989 ] | |
[F38Section 73 of the Finance Act 1989 ] | |
[F25Paragraphs 2 to 4 of Schedule 12 to the Finance Act 1989 ] | |
F39235 of the 1992 Act. | |
F28Regulations under section 33 of the Finance Act 1991 | |
The references in this Table to regulations under section 602 have effect only for the purpose of giving effect to any provision mentioned in paragraphs (a) and (b) of subsection (2) of that section