SCHEDULES

SCHEDULE 23U.K.Data-gathering powers

Part 4U.K.Penalties

Increased daily default penaltyU.K.

39(1)If [F1the tribunal makes a determination] under paragraph 38, HMRC must notify the data-holder.U.K.

(2)The notification must specify the [F2new maximum amount and the day from which it applies].

F3(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Words in Sch. 23 para. 39(1) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 177(3)(a)

F2Words in Sch. 23 para. 39(2) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 177(3)(b)