Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 38 U.K. Tax agents: dishonest conduct

Modifications etc. (not altering text)

C1 Sch. 38 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)

C2 Sch. 38 applied (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 41

C3 Sch. 38 applied (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), 24(2)

C4 Sch. 38 applied (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 3 U.K. Power to obtain tax agent's files etc

Modifications etc. (not altering text)

C5 Sch. 38 Pt. 3 applied (N.I.) by 1992 c. 8, s. 104ZA(2A) (as inserted (1.4.2013) by Finance Act 2012 (c. 14), Sch. 38 para. 57; S.I. 2013/279, art. 2)

C6 Sch. 38 Pt. 3 applied (E.W.S.) by 1992 c. 5, s. 110ZA(2A) (as inserted (1.4.2013) by Finance Act 2012 (c. 14), Sch. 38 para. 56; S.I. 2013/279, art. 2)

Penalty for failure to comply U.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

I1 Sch. 38 para. 22 in force at 1.4.2013 by S.I. 2013/279, art. 2