# Finance Act 2011, Paragraph 38

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

(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 assessable.
(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 assessable on the data-holder.
(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 the 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.

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/23/paragraph/38 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-23/paragraph-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.