# Finance Act 2004, Section 315A: Further penalties


(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).

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Source: https://www.legislation.gov.uk/ukpga/2004/12/section/315A (the official version)
Page: https://openlegislation.uk/finance-act-2004/section-315A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.