- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
12.—(1) Where a person—
(a)fails to produce any document or record, provide any information or make any return, in accordance with regulations under Article 9, or
(b)fails to provide any information or document in accordance with regulations under Article 11,
he shall be liable to the penalties mentioned in paragraph (2) (subject to paragraph (4)).
(2) The penalties are—
(a)a penalty not exceeding £300, and
(b)if the failure continues after a penalty is imposed under sub-paragraph (a), a further penalty or penalties not exceeding £60 for each day on which the failure continues after the day on which the penalty under that sub-paragraph was imposed (but excluding any day for which a penalty under this sub-paragraph has already been imposed).
(3) Where a person fails to keep records in accordance with regulations under Article 9, he shall be liable to a penalty not exceeding £3,000.
(4) Subject to paragraph (5), no penalty shall be imposed under paragraph (2) or (3) at any time after the failure concerned has been remedied.
(5) Paragraph (4) does not apply to the imposition of a penalty under paragraph (2)(a) in respect of a failure within paragraph (1)(a).
(6) Where, in the case of any employee, an employer refuses or repeatedly fails to make payments of statutory paternity pay or statutory adoption pay in accordance with any regulations under Article 9, the employer shall be liable to a penalty not exceeding £3,000.
(7) Section 118(2) of the Taxes Management Act 1970 (c. 9) (extra time for compliance, etc.) shall apply for the purposes of paragraphs (1), (3) and (6) as it applies for the purposes of that Act.
(8) Schedule 1 (penalties: procedure and appeals) has effect in relation to penalties under this Article.
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Explanatory Memorandum sets out a brief statement of the purpose of a Northern Ireland Order in Council and provides information about its policy objective and policy implications. They aim to make the Order accessible to readers who are not legally qualified and accompany any Northern Ireland Order in Council made since 2002.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys