SCHEDULES

SCHEDULE 36Information and inspection powers

Part 7Penalties

Standard penalties

I139

1

This paragraph applies to a person who—

a

fails to comply with an information notice, or

b

deliberately obstructs an officer of Revenue and Customs in the course of an inspection under Part 2 of this Schedule that has been approved by the F1tribunal.

2

A person to whom this paragraph applies is liable to a penalty of £300.

3

The reference in this paragraph to a person who fails to comply with an information notice includes a person who conceals, destroys or otherwise disposes of, or arranges for the concealment, destruction or disposal of, a document in breach of paragraph 42 or 43.