# Finance Act 2008, Paragraph 40

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

(1) This paragraph applies if the failure or obstruction mentioned in paragraph 39(1) continues after the date on which a penalty is imposed under that paragraph in respect of the failure or obstruction.
(2) The person is liable to a further penalty or penalties not exceeding £60 for each subsequent day on which the failure or obstruction continues.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/40 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-36/paragraph-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.