{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-23/paragraph-30",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-23/paragraph-30.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/23/paragraph/30",
  "kind": "paragraph",
  "number": "30",
  "heading": null,
  "text": "(1) If the data-holder fails to comply with a data-holder notice, the data-holder is liable to a penalty of £300.\n(2) A reference in this Schedule to failing to comply with a data-holder notice includes—\n(a) concealing, destroying or otherwise disposing of a material document, or\n(b) arranging for any such concealment, destruction or disposal.\n(3) A document is a material document if, at the time when the data-holder acts—\n(a) the data-holder has received a data-holder notice requiring the data-holder to provide the document or data contained in the document, or\n(b) the data-holder has not received such a notice but has been informed by an officer of Revenue and Customs that the data-holder will do so or is likely to do so.\n(4) A document is not a material document by virtue of sub-paragraph (3)(a) if the data-holder notice has already been complied with, unless—\n(a) the data-holder has been notified in writing by an officer of Revenue and Customs that the data-holder must continue to preserve the document, and\n(b) the notification has not been withdrawn.\n(5) A document is not a material document by virtue of sub-paragraph (3)(b) if more than 6 months have elapsed since the data-holder was (or was last) informed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "inserted",
      "affecting": "ukpga/2017/10",
      "affecting_title": "Finance Act 2017"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/11/schedule/23/paragraph/30",
    "retrieved_at": "2026-10-29T09:09:31.813616+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}