# Finance Act 2009, Paragraph 9


(1) P is liable to a penalty under this paragraph if (and only if) P's failure continues after the end of the period of 2 months beginning with the penalty date.
(2) The penalty under this paragraph is £200.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-55/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.