Part V Civil Penalties
Finance Act 1996 (1996 c 8) | Legislation

Part V Civil Penalties

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Registration

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(1)     .Ìý.Ìý.

(2)     .Ìý.Ìý.

(3)     A person who fails to comply with section 47(4) of this Act is liable to a penalty of £250.

(4)     .Ìý.Ìý.

Information

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(1)     If a person—

(a)     .Ìý.Ìý.

(b)     fails to make records as required by any provision of regulations made under paragraph 2 [or 2A] above,

he is liable to a penalty of £250; but this is subject to sub-paragraph (4) below.

(2)     Where—

(a)     a penalty (an initial penalty) is imposed on a person under sub-paragraph (1) above, and

(b)     the failure which led to the initial penalty continues after its imposition,

he is (subject to sub-paragraph (4) below) liable to a further penalty of £20 for each day during which (or any part of which) the failure continues after the day on which the initial penalty was imposed.

(3)     A person [who—

(a)     fails to preserve records in compliance with any provision of regulations made under paragraph 2 (read with that paragraph and any direction given under

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