72 Provision of information

72  Provision of information

(1) Schedule 9 to the 1988 Act (non-domestic rating: administration) is amended as follows.

(2) In paragraph 5(2) (requested information to be supplied within period of 21 days) there are omitted—

(a) the words “if it is in his possession or control, and he shall do so”, and

(b) the words “and within the period of 21 days beginning with the day on which the notice is served”.

(3) Paragraph 5(3) (offence of failing to supply information) is omitted.

(4) After paragraph 5 there is inserted—

“5

(1) If a person on whom a notice is served under paragraph 5 above fails to comply with paragraph 5(2) within the period of 56 days beginning with the day on which the notice is served, he shall be liable to a penalty of £100.

(2) Where a person becomes liable to a penalty under sub-paragraph (1) above, the valuation officer shall serve on him a notice (a “penalty notice”) stating—

(a) that he has failed to comply with paragraph 5(2) above within the period mentioned in sub-paragraph (1) above,

(b) that he is liable to a penalty of £100,

(c) the effect of

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