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Finance (No. 2) Act 2017

Penalties for failure to complyU.K.

[F135F(1)A person who fails to comply with paragraph 35C is liable to a penalty of £300.

(2)Sub-paragraph (3) applies if the failure continues after the date on which a penalty is imposed under sub-paragraph (1) in respect of the failure.

(3)The person is liable to a further penalty or penalties not exceeding £60 for each subsequent day, up to a maximum of 90 days, on which the failure continues.]

Textual Amendments

F1Sch. 11 Pt. 3A inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 1 para. 10