[277A Offences relating to stop notices]
Finance Act 2014 (2014 c 26) | Legislation

Offences

[277A  Offences relating to stop notices]

[(1)     A person who, without reasonable excuse, fails to comply with a duty imposed under section 236B(1) is guilty of an offence.

(2)     The recipient of a stop notice (“R”) is guilty of an offence if—

(a)     R fails, without reasonable excuse, to comply with a duty imposed under section 236B(3)(a), (4)(a) or (5)(a)

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