SCHEDULE 5 Landfill Tax
Part V Civil Penalties
Information
22
(1)
If a person—
(a)
fails to comply with any provision of paragraph 1 or 3 above, or
(b)
fails to make records as required by any provision of regulations made under paragraph 2 above,
he is liable to a penalty of £250; but this is subject to sub-paragraph (4) below.
(2)
Where—
(a)
a penalty (an initial penalty) is imposed on a person under sub-paragraph (1) above, and
(b)
the failure which led to the initial penalty continues after its imposition,
he is (subject to sub-paragraph (4) below) liable to a further penalty of £20 for each day during which (or any part of which) the failure continues after the day on which the initial penalty was imposed.
(3)
A person who fails to preserve records in compliance with any provision of regulations made under paragraph 2 above (read with that paragraph and any direction given under the regulations) is liable to a penalty of £250; but this is subject to sub-paragraph (4) below.
(4)
Where by reason of a failure falling within sub-paragraph (1) or (3) above—
(a)
a person is convicted of an offence (whether under this Part of this Act or otherwise), or
(b)
a person is assessed to a penalty under paragraph 18 above,
that failure shall not also give rise to liability to a penalty under this paragraph.