SCHEDULE 3 Penalties

SCHEDULE 3 Penalties

Sections 14(2), 97(4)

Failure to supply information to or notify billing authority

1

(1)     Where a person is requested by a billing authority to supply information under any provision included in regulations under paragraph 2, 3, 9 or 10(2) of Schedule 2 to this Act, the authority may impose a penalty of £50 [£70] on him if—

(a)     he fails to supply the information in accordance with the provision; or

(b)     in purported compliance with the provision he knowingly supplies information which is inaccurate in a material particular.

(2)     In any case where—

(a)     a person is required by any provision included in regulations under paragraph 4, 5, 9 or 10(2) of Schedule 2 to this Act to notify a billing authority; and

(b)     he fails without reasonable excuse to notify the authority in accordance with the provision,

the authority may impose a penalty of £50 [£70] on him.

(3)     Where a penalty has been imposed on a person under sub-paragraph (1) above and he is requested by the authority again to supply the same information under the same provision, the authority may impose a further penalty of £200 [£280] on him if—

(a)

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