Paragraph 38

United Kingdom

(1)

This paragraph applies if—

(a)

a penalty under paragraph 31 is assessed under paragraph 35,

(b)

the failure in respect of which that assessment is made continues for more than 30 days beginning with the date on which notification of that assessment is given, and

(c)

the data-holder has been told that an application may be made under this paragraph for an increased daily penalty to be F1assessable.

(2)

If this paragraph applies, an officer of Revenue and Customs may make an application to the tribunal for an increased daily penalty to be F2assessable on the data-holder.

F3(3)

If the tribunal decides that an increased daily penalty should be assessable—

(a)

the tribunal must determine the day from which the increased daily penalty is to apply and the maximum amount of that penalty (“the new maximum amount”);

(b)

from that day, paragraph 31 has effect in the data-holder’s case as if “the new maximum amount” were substituted for “£60”.

(4)

The new maximum amount may not be more than £1,000.

(5)

But subject to that, in determining F4the new maximum amount the tribunal must have regard to—

(a)

the likely cost to the data-holder of complying with the data-holder notice,

(b)

any benefits to the data-holder of not complying with it, and

(c)

any benefits to anyone else resulting from the data-holder's non-compliance.

Annotations

Textual amendments

F1: Word in Sch. 23 para. 38(1)(c) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 177(2)(a)
F2: Word in Sch. 23 para. 38(2) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 177(2)(a)
F3: Sch. 23 para. 38(3)(4) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 177(2)(b)
F4: Words in Sch. 23 para. 38(5) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 177(2)(c)

Notes on Schedule 23

Modifications

C1: Sch. 23 applied by S.I. 2009/470 reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9))
C2: Sch. 23 applied (16.6.2016) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)