Finance Act 2008

Daily default penaltiesU.K.

40(1)This paragraph applies if the failure or obstruction mentioned in paragraph 39(1) continues after the date on which a penalty is imposed under that paragraph in respect of the failure or obstruction.U.K.

(2)The person is liable to a further penalty or penalties not exceeding £60 for each subsequent day on which the failure or obstruction continues.

Commencement Information

I1Sch. 36 para. 40 in force at 1.4.2009 by S.I. 2009/404, art. 2