Part 3 Publishing Details of Persons Found Liable to Penalties
Finance Act 2016 (2016 c 24) | Legislation

Part 3 Publishing Details of Persons Found Liable to Penalties

Naming etc of persons assessed to penalty or penalties under paragraph 1

22

(1)     The Commissioners for Her Majesty's Revenue and Customs (“the Commissionersâ€) may publish information about a person if—

(a)     in consequence of an investigation the person has been found to have incurred one or more penalties under paragraph 1 (and has been assessed or is the subject of a contract settlement), and

(b)     the potential lost revenue in relation to the penalty (or the aggregate of the potential lost revenue in relation to each of the penalties) exceeds £25,000.

(2)     The Commissioners may also publish information about a person if the person has been found to have incurred 5 or more penalties under

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