# Finance Act 2009, Paragraph 12

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

(1) P is liable to a penalty under this paragraph if (and only if)—
(a) P's failure continues after the end of the period of 12 months beginning with the penalty date, and
(b) the information required in the return relates only to persons registered for gross payment (within the meaning of Chapter 3 of Part 3 of FA 2004).
(2) Where, by failing to make the return, P deliberately withholds information which relates to such persons, the penalty under this paragraph is—
(a) if the withholding of the information is deliberate and concealed, £3,000, and
(b) if the withholding of the information is deliberate but not concealed, £1,500.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-55/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.