F1PART 3Penalties for breach of obligations

Annotations:
Amendments (Textual)

Penalties for failure to comply with RegulationsF114

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Determination of penalty by HMRC: initial penalty under regulation 14(1)(a)(i)F115

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Determination of penalty by First-tier Tribunal: daily penalty under regulation 14(1)(a)(ii)F116

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Determination of penalty by HMRC: further daily penalty under regulation 14(1)(b) and penalty in relation to annual reportF117

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Time limits and treatment of penaltiesF118

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Appeals against penalty determinations by HMRCF119

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Special reductionF120

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Matters to be disregarded in relation to liability to penaltiesF121

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