98 Special returns, etc
Taxes Management Act 1970 (1970 c 9) | Legislation

98  Special returns, etc

(1)     [Subject to [the provisions of this section and] section 98A below, where] any person—

(a)     has been required, by a notice served under or for the purposes of any of the provisions specified in the first column of the Table below, to deliver any return or other document, to furnish any particulars, to produce any document, or to make anything available for inspection, and he fails to comply with the notice, or

(b)     fails to furnish any information, give any certificate or produce any document or record in accordance with any of the provisions specified in the second column of the Table below,

he shall be liable, subject to [subsections (3) and (4) below—

(i)     to a penalty not exceeding £300, and

(ii)     if the failure continues after a penalty is imposed under paragraph (i) above, to a further penalty or penalties not exceeding £60 for each day on which the failure continues after the day on which the penalty under paragraph (i) above was imposed (but excluding any day for which a penalty under this paragraph has already been imposed).]

(2)     [Subject to section 98A below, where] a person fraudulently or negligently furnishes, gives,

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