SCHEDULES
C1C2SCHEDULE 23Data-gathering powers
Sch. 23 applied (16.6.2016) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)
Part 4Penalties
Penalties for failure to comply
30
1
If the data-holder fails to comply with a data-holder notice, the data-holder is liable to a penalty of £300.
2
A reference in this Schedule to failing to comply with a data-holder notice includes—
a
concealing, destroying or otherwise disposing of a material document, or
b
arranging for any such concealment, destruction or disposal.
3
A document is a material document if, at the time when the data-holder acts—
a
the data-holder has received a data-holder notice requiring the data-holder to provide the document or data contained in the document, or
b
the data-holder has not received such a notice but has been informed by an officer of Revenue and Customs that the data-holder will do so or is likely to do so.
4
A document is not a material document by virtue of sub-paragraph (3)(a) if the data-holder notice has already been complied with, unless—
a
the data-holder has been notified in writing by an officer of Revenue and Customs that the data-holder must continue to preserve the document, and
b
the notification has not been withdrawn.
5
A document is not a material document by virtue of sub-paragraph (3)(b) if more than 6 months have elapsed since the data-holder was (or was last) informed.
Sch. 23 applied by S.I. 2009/470 reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9))