# Finance Act 2009, Paragraph 5


(1) This paragraph applies if the third party fails to comply with the notice.
(2) The third party is liable to a penalty of £300.
(3) Paragraphs 44 to 49 and 52 of Schedule 36 to FA 2008 (assessment and enforcement of penalties etc) apply in relation to a penalty under this paragraph as they apply in relation to a penalty under paragraph 39(1)(a) of that Schedule (and references in those provisions to an information notice include a notice under this Schedule).

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/49/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-49/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.