# Finance Act 1996, Paragraph 21

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

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) A person who fails to comply with section 47(4) of this Act is liable to a penalty of £250.
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/5/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-5/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.