Part 1 Penalties
Finance Act 2017 (2017 c 10) | Legislation

SCHEDULE 9 Soft Drinks Industry Levy: Requirements to Keep Records etc: Penalties

Section 53

Part 1 Penalties

Sections 48(2) and 53(1): requirements imposed by regulations

1

(1)     A person who fails to comply with a requirement imposed by regulations under section 48(2) or 53(1)(a) is liable to a penalty.

(2)     The amount of the penalty is equal to the relevant amount multiplied by the number of days on which the failure continues (up to a maximum of 100 days) or, if it is greater, to a penalty of £50.

(3)     In relation to a failure by a person to comply with the requirement, the amount of the penalty is to be determined by reference to the number of occasions in the period of 2 years preceding the beginning of the failure on which the person has previously failed to comply with that requirement.

(4)     But—

(a)     a continuing failure to comply with a requirement is to be regarded as one occasion of failure occurring

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