# The Co-ownership Authorised Contractual Schemes (Tax) Regulations 2017, Regulation 9: Penalty for failing to provide information following notice

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

(1) An operator of a CoACS that fails to comply with regulation 7 is liable to a penalty not exceeding £3000 determined in accordance with section 100 of TMA 1970.
(2) Sections 100A, 100B, 102, 103(4) and 118(2) of TMA 1970 apply to a penalty determined in accordance with paragraph (1).

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Source: https://www.legislation.gov.uk/uksi/2017/1209/regulation/9 (the official version)
Page: https://openlegislation.uk/co-ownership-authorised-contractual-schemes-tax-regulations-2017/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.