Regulation 20 Penalties to be provided for by regulations
A person who fails to comply with a requirement imposed on him by or under any of the following regulations shall be liable to a penalty of £250 for each such failure—
(a)
regulation 2(1), 2(2), 2(3), 2(4) or 2(5) (form, manner, etc of notification about registrability);
(b)
regulation 3(1), 3(5) or 3(10) (changes in particulars of notification about registrability);
(c)
regulation 4(2) (notification of ceasing taxable activities);
(d)
regulation 14(2) or 14(3) (notification by non resident taxpayer);
(e)
regulation 19(1) or 19(2) (notification by tax representative).