# Finance Act 2009, Paragraph 7


A qualifying company is liable to a penalty of £5,000 if, for a financial year, the Commissioners are not notified of the name or names of its senior accounting officer or officers in accordance with paragraph 3.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/46/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-46/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.