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Finance Act 2022
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Daily default penalties
7(1)This paragraph applies if—
(a)a person (“P”) is assessed to a penalty under paragraph 6 in respect of an electronic sales suppression tool, and
(b)after being notified of the assessment (see paragraph 11(1)(b)), P continues to be in possession of, or otherwise have access to, the tool.
(2)P is liable to a further penalty of an amount not exceeding £75 for each subsequent day on which P continues to be in possession of, or otherwise have access to, the tool.
(3)The total amount of the penalties to which a person may be liable under this paragraph may not exceed £50,000.
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