PART 11Administration, enforcement and supplementary powers

Enforcement powers

173Gift aid: power to impose penalties on charities and intermediaries

1

At the end of section 428 of ITA 2007 insert—

5

The regulations may also make provision—

a

for the imposition of a penalty of a specified amount (which must not exceed £3000) for a failure to comply with a specified requirement imposed by the regulations,

b

for the assessment and recovery of the penalty (which may include provision about the reduction of the penalty in specified circumstances), and

c

conferring a right of appeal against a decision that a penalty is payable.

2

The amendment made by this section comes into force on such day as the Treasury may by regulations made by statutory instrument appoint.