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Finance Act 1996
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- UK Public General Acts
- 1996 c. 8
- SCHEDULE 5
- Part V
- Breach of regulations
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This is the original version (as it was originally enacted).
Breach of regulations
23(1)Where regulations made under this Part of this Act impose a requirement on any person, they may provide that if the person fails to comply with the requirement he shall be liable to a penalty of £250; but this is subject to sub-paragraphs (2) and (3) below.
(2)Where by reason of any conduct—
(a)a person is convicted of an offence (whether under this Part of this Act or otherwise), or
(b)a person is assessed to a penalty under paragraph 18 above,
that conduct shall not also give rise to liability to a penalty under the regulations.
(3)Sub-paragraph (1) above does not apply to any failure mentioned in paragraph 22 above.
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