# Finance Act 1981, Paragraph 5


In section 66(2) for the words “a penalty of £100” there shall be substituted the words “ a penalty of £500, or in the case of a contravention of or a failure to comply with a regulation made under subsection (1)(b) above a penalty of £1,000, ”.

---
Source: https://www.legislation.gov.uk/ukpga/1981/35/schedule/7/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-1981/schedule-7/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.