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Finance Act 2003

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This is the original version (as it was originally enacted).

Penalty for failure to produce documents etc

11(1)A person who fails to comply with a notice under paragraph 9 (notice to produce documents etc for purposes of enquiry) is liable—

(a)to a penalty of £50, and

(b)if the failure continues after a penalty is imposed under paragraph (a) above, to a further penalty or penalties not exceeding the amount specified in sub-paragraph (2) below for each day on which the failure continues.

(2)The amount referred to in sub-paragraph (1)(b) is—

(a)£30 if the penalty is determined by an officer of the Board, and

(b)£150 if the penalty is determined by the court.

(3)No penalty shall be imposed under this paragraph in respect of a failure at any time after the failure has been remedied.

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