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Finance Act 2004
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Changes over time for: Section 259
Version Superseded: 01/04/2010
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- 06/04/2006- Amendment
- 21/07/2009
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259Documents and particulars required by noticeU.K.
(1)A person who fails to comply with a notice under section 252 (notice requiring documents or particulars) is liable to a penalty not exceeding £300.
(2)If the failure continues after a penalty is imposed under subsection (1), the person is liable to a further penalty not exceeding £60 for each day on which the failure continues after the day on which that penalty was imposed (but excluding any day for which a penalty under this subsection has already been imposed).
(3)No penalty may be imposed under subsection (1) or (2) in respect of a failure after it has been remedied.
(4)If a person fraudulently or negligently—
(a)produces or makes available for inspection any incorrect documents, or
(b)provides any incorrect particulars,
in response to a notice under section 252, the person is liable to a penalty not exceeding £3,000.
Modifications etc. (not altering text)
C1S. 259(1) modified (6.4.2006) by The Registered Pension Schemes (Splitting of Schemes) Regulations 2006 (S.I. 2006/569), regs. 1(1), 3(1)(2), Sch. 3 Pt. 1
Commencement Information
I1Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284
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