Valid from 01/04/2015
231PenaltyS
This section has no associated Explanatory Notes
(1)This section applies if the third party fails to comply with the notice.
(2)The third party is liable to a penalty of £300.
(3)Sections 201 to 203 (assessment and enforcement of penalties) apply in relation to a penalty under this section as they apply in relation to a penalty under section 195 (and references in those provisions to an information notice include a notice under this Chapter).