SCHEDULES
SCHEDULE 11Stamp duty land tax: self-certificates
Part 3Enquiry into self-certificate
Penalty for failure to produce documents etc
11
1
A person who fails to comply with a notice under paragraph 9 (notice to produce documents etc for purposes of enquiry) is liable—
a
to a penalty of £50, and
b
if the failure continues after a penalty is imposed under paragraph (a) above, to a further penalty or penalties not exceeding the amount specified in sub-paragraph (2) below for each day on which the failure continues.
2
The amount referred to in sub-paragraph (1)(b) is—
a
£30 if the penalty is determined by an officer of the Board, and
b
£150 if the penalty is determined by the court.
3
No penalty shall be imposed under this paragraph in respect of a failure at any time after the failure has been remedied.