PART 10Enforcement of payment of tax
CHAPTER 2Enforcement: powers to obtain contact details for debtors
231Penalty
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).