# Finance Act 2009, Paragraph 3


P is liable to a penalty under this paragraph of £100.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-55/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.