# The Co-ownership Authorised Contractual Schemes (Tax) Regulations 2017, Regulation 8: Penalty for failing to provide information

Extent: E+W+S+N.I.

(1) An operator of a CoACS that fails to comply with regulation 4, 5 or 6 is liable to a penalty of £100 for each offence.
(2) But, in respect of offences connected with any accounting period, the total amount of any penalties imposed on a person under paragraph (1) will not exceed £1000.

---
Source: https://www.legislation.gov.uk/uksi/2017/1209/regulation/8 (the official version)
Page: https://openlegislation.uk/co-ownership-authorised-contractual-schemes-tax-regulations-2017/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.