# Finance Act 2004, Section 262: Enhanced ... allowance regulations: failures to comply


An individual who fails—
(a) to produce or make available any document required to be produced by enhanced ... allowance regulations,
(b) to produce any certificate required to be produced by enhanced ... allowance regulations, or
(c) to provide any information required to be provided by enhanced ... allowance regulations,
is liable to a penalty not exceeding £3,000.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/section/262 (the official version)
Page: https://openlegislation.uk/finance-act-2004/section-262
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.