Finance Act 2012

Penalty for failure to comply

This section has no associated Explanatory Notes

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

(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.