Modifications etc. (not altering text)
C1Sch. 23 applied by S.I. 2009/470 reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9))
C2Sch. 23 applied (16.6.2016) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)
38(1)This paragraph applies if—U.K.
(a)a penalty under paragraph 31 is assessed under paragraph 35,
(b)the failure in respect of which that assessment is made continues for more than 30 days beginning with the date on which notification of that assessment is given, and
(c)the data-holder has been told that an application may be made under this paragraph for an increased daily penalty to be [F1assessable].
(2)If this paragraph applies, an officer of Revenue and Customs may make an application to the tribunal for an increased daily penalty to be [F2assessable] on the data-holder.
[F3(3)If the tribunal decides that an increased daily penalty should be assessable—
(a)the tribunal must determine the day from which the increased daily penalty is to apply and the maximum amount of that penalty (“the new maximum amount”);
(b)from that day, paragraph 31 has effect in the data-holder’s case as if “the new maximum amount” were substituted for “£60”.
(4)The new maximum amount may not be more than £1,000.]
(5)But subject to that, in determining [F4the new maximum amount] the tribunal must have regard to—
(a)the likely cost to the data-holder of complying with the data-holder notice,
(b)any benefits to the data-holder of not complying with it, and
(c)any benefits to anyone else resulting from the data-holder's non-compliance.
Textual Amendments
F1Word in Sch. 23 para. 38(1)(c) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 177(2)(a)
F2Word in Sch. 23 para. 38(2) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 177(2)(a)
F3Sch. 23 para. 38(3)(4) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 177(2)(b)
F4Words in Sch. 23 para. 38(5) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 177(2)(c)
39(1)If [F5the tribunal makes a determination] under paragraph 38, HMRC must notify the data-holder.U.K.
(2)The notification must specify the [F6new maximum amount and the day from which it applies].
F7(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F5Words in Sch. 23 para. 39(1) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 177(3)(a)
F6Words in Sch. 23 para. 39(2) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 177(3)(b)
F7Sch. 23 para. 39(3) omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), s. 177(3)(c)