PART 5

PENALTIES
CHAPTER 5

PENALTIES RELATING TO INVESTIGATIONS

Further penalties for continuing failure to comply or obstruction

Increased daily default penalty for failure to comply with information notice
150
1
This section applies if—
a
a penalty under section 147 is assessed under section 153 in respect of a person’s failure to comply with an unidentified third party notice,
b
the failure continues for more than 30 days beginning with the day on which notice of the penalty was issued, and
c
the person has been told that an application may be made under this section for an increased daily penalty to be imposed.
2
WRA may make an application to the tribunal for an increased daily penalty to be imposed on the person.
3
But WRA may not make such an application if a decision relating to a penalty under section 146 or 147 in respect of the failure is the subject of—
a
a review for which notice of the conclusions has not yet been issued, or
b
an appeal which has not yet been finally determined or withdrawn.
4
If the tribunal decides that an increased daily penalty should be imposed, then for each applicable day on which the failure continues—
a
the person is not liable to a penalty under section 147 for the failure, and
b
the person is liable instead to a penalty under this section of an amount determined by the tribunal.
5
The tribunal may not determine an amount exceeding £1,000 for each applicable day.
6
In determining the amount the tribunal must have regard to—
a
the likely cost to the person of complying with the notice,
b
any benefits to the person of not complying with it, and
c
any benefits to anyone else resulting from the person’s non-compliance.
7
If a person becomes liable to a penalty under this section, WRA must issue to the person notice of that fact.
8
The notice must state the first day on which the increased penalty is to apply.
9
That day and any subsequent day on which the failure continues is an “applicable day” for the purposes of this section and section 153(4).