SCHEDULES
F1SCHEDULE 11AStamp duty land tax: claims not included in returns
Annotations:
Amendments (Textual)
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.
Sch. 11A inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 40