# Finance Act 2004, Section 258: Information required by regulations


(1) In section 98 of TMA 1970 (penalties for failure to provide information and providing false information), in the second column of the Table, insert at the appropriate place— “regulations under section 251(1)(a) or (4) of the Finance Act 2004;”.
(2) A person who fails to comply with regulations under section 251(1)(b) (preservation of documents) is liable to a penalty not exceeding £3,000.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/section/258 (the official version)
Page: https://openlegislation.uk/finance-act-2004/section-258
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.