# Finance Act 2008, Paragraph 39

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

(1) This paragraph applies to a person who—
(a) fails to comply with an information notice, or
(b) deliberately obstructs an officer of Revenue and Customs in the course of an inspection under Part 2 of this Schedule that has been approved by the tribunal.
(2) The person is liable to a penalty of £300.
(3) The reference in this paragraph to a person who fails to comply with an information notice includes a person who conceals, destroys or otherwise disposes of, or arranges for the concealment, destruction or disposal of, a document in breach of paragraph 42 or 43.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/39 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-36/paragraph-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.