# Finance Act 2014, Paragraph 3


(1) If the failure to comply with an information duty , other than a duty arising under section 236C(1), continues after a penalty is imposed under paragraph 2(1), the person is liable to a further penalty or penalties not exceeding the relevant sum for each day on which the failure continues after the day on which the penalty under paragraph 2(1) was imposed.
(2) In sub-paragraph (1) “the relevant sum” means—
(a) £10,000, in a case where the maximum penalty which could have been imposed for the failure was £1,000,000;
(b) £600, in cases not falling within paragraph (a).

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/35/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-35/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.