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.