SCHEDULES

SCHEDULE 38U.K.Tax agents: dishonest conduct

PART 3 U.K.Power to obtain tax agent's files etc

Penalty for failure to complyU.K.

22(1)A person who fails to comply with a file access notice is liable to a penalty of £300.U.K.

(2)Failing to comply with a file access notice also includes—

(a)concealing, destroying or otherwise disposing of a required document, or

(b)arranging for any such concealment, destruction or disposal.

(3)Required document” has the same meaning as in paragraph 21.

Commencement Information

I1Sch. 38 para. 22 in force at 1.4.2013 by S.I. 2013/279, art. 2