177 Data-gathering powers: daily penalties for extended default
Finance Act 2016 (2016 c 24) | Legislation

177  Data-gathering powers: daily penalties for extended default

(1)     Part 4 of Schedule 23 to FA 2011 (data-gathering powers: penalties) is amended as follows.

(2)     In paragraph 38 (increased daily default penalty)—

(a)     in sub-paragraphs (1)(c) and (2), for “imposed” substitute “assessable”;

(b)     for sub-paragraphs (3) and (4) substitute—

“(3)     If the tribunal decides that

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