30(1)If the data-holder fails to comply with a data-holder notice, the data-holder is liable to a penalty of £300.U.K.
(2)A reference in this Schedule to failing to comply with a data-holder notice includes—
(a)concealing, destroying or otherwise disposing of a material document, or
(b)arranging for any such concealment, destruction or disposal.
(3)A document is a material document if, at the time when the data-holder acts—
(a)the data-holder has received a data-holder notice requiring the data-holder to provide the document or data contained in the document, or
(b)the data-holder has not received such a notice but has been informed by an officer of Revenue and Customs that the data-holder will do so or is likely to do so.
(4)A document is not a material document by virtue of sub-paragraph (3)(a) if the data-holder notice has already been complied with, unless—
(a)the data-holder has been notified in writing by an officer of Revenue and Customs that the data-holder must continue to preserve the document, and
(b)the notification has not been withdrawn.
(5)A document is not a material document by virtue of sub-paragraph (3)(b) if more than 6 months have elapsed since the data-holder was (or was last) informed.