Finance Act 2009

This section has no associated Explanatory Notes

9(1)P is liable to a penalty under this paragraph if (and only if) P's failure continues after the end of the period of 2 months beginning with the penalty date.U.K.

(2)The penalty under this paragraph is £200.

Commencement Information

I1Sch. 55 para. 9 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by S.I. 2011/702, art. 2 (with art. 1(2))

I2Sch. 55 para. 9 in force at 6.10.2011 in so far as not already in force by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))

I3Sch. 55 para. 9 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I4Sch. 55 para. 9 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

I5Sch. 55 para. 9 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)