Part 4 Penalties
Finance Act 2011 (2011 c 11) | Legislation

Part 4 Penalties

Penalties for failure to comply

30

(1)     If the data-holder fails to comply with a data-holder notice, the data-holder is liable to a penalty of £300.

(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(b)     the notification has not been withdrawn.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

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