Part 4Pension schemes etc
Chapter 7Compliance
Penalties
262Enhanced F1... allowance regulations: failures to comply
An individual who fails—
(a)
to produce or make available any document required to be produced by enhanced F2... allowance regulations,
(b)
to produce any certificate required to be produced by enhanced F3... allowance regulations, or
(c)
to provide any information required to be provided by enhanced F4... allowance regulations,
is liable to a penalty not exceeding £3,000.