SCHEDULES
F1SCHEDULE 11AStamp duty land tax: claims not included in returns
Penalty for failure to produce documents etc
10
(1)
A person who fails to comply with a notice under paragraph 8 (notice to produce documents etc for purposes of enquiry) is liable—
(a)
to a penalty of £50, and
(b)
if the failure continues after a penalty is imposed under paragraph (a), to a further penalty or penalties not exceeding £30 for each day on which the failure continues.
(2)
No penalty shall be imposed under this paragraph in respect of a failure at any time after the failure has been remedied.