Section 315A Further penaltiesF1
(1)
If—
(a)
a penalty under section 315 is imposed in relation to a person’s failure to comply with a duty, and
(b)
after the penalty has been imposed, the person continues to fail to comply with the duty,
the person is liable to a further penalty not exceeding the applicable rate (as defined in section 315(2)) for each day on which the failure continues.
(2)
Subsection (1) does not apply to a failure to comply with a duty imposed by section 313(1) or regulations under section 313(3).
Annotations
Textual amendments
- F1
Ss. 315-315E substituted for s. 315 (18.3.2026) by Finance Act 2026 (c. 11), s. 216(2)(b) (with s. 219)
Notes on Part 7
Modifications
- C1
Pt. 7 excluded (17.7.2014) by Finance Act 2014 (c. 26), Sch. 35 para. 13(b)