Finance Act 2008

Fine or imprisonmentU.K.

55U.K.A person who is guilty of an offence under this Part of this Schedule is liable—

(a)on summary conviction, to a fine not exceeding the statutory maximum, and

(b)on conviction on indictment, to imprisonment for a term not exceeding 2 years or to a fine, or both.

Commencement Information

I1Sch. 36 para. 55 in force at 1.4.2009 by S.I. 2009/404, art. 2