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Finance Act 1975
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28(1)Subject to sub-paragraph (2) below, any person who—
(a)fails to deliver an account under paragraph 2 or 3 above ; or
(b)fails to make a return under paragraph 4 above ; or
(c)fails to comply with a notice under paragraph 5 above; or
(d)fails to comply with a notice under paragraph 9(2) above:
shall be liable to a penalty not exceeding £50 and, if the failure continues after it has been declared by a court or the Special Commissioners, to a further penalty not exceeding £10 for each day on which it continues.
(2)A person shall not be liable to a penalty under this paragraph for a failure which is remedied before proceedings in which the failure could be declared are commenced; and where a person has a reasonable excuse for the failure he shall not be liable to a penalty under this paragraph unless he fails to remedy it without unreasonable delay after the excuse has ceased.
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