Modifications etc. (not altering text)
C1Sch. 5 extended (19.3.1997) by 1997 c. 16, s. 50(1), Sch. 5 Pt. I para. 4(3)
F118U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 5 paras. 18-20 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 21(e) (with savings in S.I. 2009/511, art. 4(c)); S.I. 2009/571, art. 2 (with art. 6)
F119U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 5 paras. 18-20 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 21(e) (with savings in S.I. 2009/511, art. 4(c)); S.I. 2009/571, art. 2 (with art. 6)
F120U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 5 paras. 18-20 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 21(e) (with savings in S.I. 2009/511, art. 4(c)); S.I. 2009/571, art. 2 (with art. 6)
21(1)A person who fails to comply with section 47(3) of this Act is liable to a penalty equal to 5 per cent. of the relevant tax or, if it is greater or the circumstances are such that there is no relevant tax, to a penalty of £250; but this is subject to sub-paragraph (4) below.U.K.
(2)In sub-paragraph (1) above “relevant tax” means the tax (if any) for which the person concerned is liable for the period which—
(a)begins on the date with effect from which he is, in accordance with section 47 of this Act, required to be registered, and
(b)ends on the date on which the Commissioners received notification of, or otherwise became aware of, his liability to be registered.
(3)A person who fails to comply with section 47(4) of this Act is liable to a penalty of £250.
(4)Where, by reason of conduct falling within sub-paragraph (1) 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 conduct shall not also give rise to liability to a penalty under this paragraph.
22(1)If a person—U.K.
(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 [F2or a penalty for a deliberate inaccuracy under Schedule 24 to the Finance Act 2007 (penalties for errors)],
that failure shall not also give rise to liability to a penalty under this paragraph.
Textual Amendments
F2Words in Sch. 5 para. 22(4) inserted (1.4.2009) by The Finance Act 2008, Schedule 40 (Appointed Day, Transitional Provisions and Consequential Amendments) Order 2009 (S.I. 2009/571), art. 1(1), Sch. 1 para. 19
23(1)Where regulations made under this Part of this Act impose a requirement on any person, they may provide that if the person fails to comply with the requirement he shall be liable to a penalty of £250; but this is subject to sub-paragraphs (2) and (3) below.U.K.
(2)Where by reason of any conduct—
(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 [F3or a penalty for a deliberate inaccuracy under Schedule 24 to the Finance Act 2007 (penalties for errors)],
that conduct shall not also give rise to liability to a penalty under the regulations.
(3)Sub-paragraph (1) above does not apply to any failure mentioned in paragraph 22 above.
Textual Amendments
F3Words in Sch. 5 para. 23(2) inserted (1.4.2009) by The Finance Act 2008, Schedule 40 (Appointed Day, Transitional Provisions and Consequential Amendments) Order 2009 (S.I. 2009/571), art. 1(1), Sch. 1 para. 19
Modifications etc. (not altering text)
C2Sch. 5 para. 23 extended (19.3.1997) by 1997 c. 16, s. 50(1), Sch. 5 Pt. I para. 4(3)
24(1)This paragraph applies where—E+W+N.I.
(a)in accordance with regulations under [F4section 51 of the Finance Act 1997 (enforcement by distress)] a distress is authorised to be levied on the goods and chattels of a person (a person in default) who has refused or neglected to pay any tax due from him or any amount recoverable as if it were tax due from him, and
(b)the person levying the distress and the person in default have entered into a walking possession agreement.
(2)For the purposes of this paragraph a walking possession agreement is an agreement under which, in consideration of the property distrained upon being allowed to remain in the custody of the person in default and of the delaying of its sale, the person in default—
(a)acknowledges that the property specified in the agreement is under distraint and held in walking possession, and
(b)undertakes that, except with the consent of the Commissioners and subject to such conditions as they may impose, he will not remove or allow the removal of any of the specified property from the premises named in the agreement.
(3)If the person in default is in breach of the undertaking contained in a walking possession agreement, he is liable to a penalty equal to half of the tax or other amount referred to in sub-paragraph (1)(a) above.
(4)This paragraph does not extend to Scotland.
Textual Amendments
F4Words in Sch. 5 para. 24(1)(a) substituted (1.7.1997) by 1997 c. 16, s. 53(8); S.I. 1997/1432, art. 2
25(1)Where a person is liable to a penalty under this Part of this Schedule the Commissioners or, on appeal, an appeal tribunal may reduce the penalty to such amount (including nil) as they think proper.U.K.
(2)Where the person concerned satisfies the Commissioners or, on appeal, an appeal tribunal that there is a reasonable excuse for any breach, failure or other conduct, that is a factor which (among other things) may be taken into account under sub-paragraph (1) above.
(3)In the case of a penalty reduced by the Commissioners under sub-paragraph (1) above an appeal tribunal, on an appeal relating to the penalty, may cancel the whole or any part of the reduction made by the Commissioners.