PART 5PENALTIES
CHAPTER 5PENALTIES RELATING TO INVESTIGATIONS
Penalties for failure to comply or obstruction
I1147Daily default penalty for failure to comply with information notice or obstruction
1
This section applies if the failure or obstruction mentioned in section 146(1) continues after the day on which a penalty notice is issued under section 153(1)(b) in respect of the failure or obstruction.
2
But this section does not apply if—
a
the failure is in respect of a debtor contact notice, or
b
a decision relating to the penalty under section 146 in respect of the failure or obstruction is the subject of—
i
a review for which notice of the conclusions has not yet been issued, or
ii
an appeal which has not yet been finally determined or withdrawn.
3
The person is liable to a further penalty or penalties not exceeding £60 for each day on which the failure or obstruction continues.