Failure to supply information to or notify billing authorityE+W+S
1(1)Where a person is requested by a billing authority to supply information under any provision included in regulations under paragraph 2, 3, 9 or 10(2) of Schedule 2 to this Act, the authority may impose a penalty of [F1£70 ]on him if—E+W+S
(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 billing authority; and
(b)he fails without reasonable excuse to notify the authority in accordance with the provision,
the authority may impose a penalty of [F2£70 ]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 [F3£280 ]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)An authority may quash a penalty imposed by it under this paragraph.
Textual Amendments
F1Sum in Sch. 3 para. 1(1) substituted (1.5.2008) by Local Government Finance (England) (Substitution of Penalties) Order 2008 (S.I. 2008/981), arts. 1(1), 2(2)
F2Sum in Sch. 3 para. 1(2) substituted (1.5.2008) by Local Government Finance (England) (Substitution of Penalties) Order 2008 (S.I. 2008/981), arts. 1(1), 2(2)
F3Sum in Sch. 3 para. 1(3) substituted (1.5.2008) by Local Government Finance (England) (Substitution of Penalties) Order 2008 (S.I. 2008/981), arts. 1(1), 2(3)