# Finance Act 2026, Paragraph 9: Penalties for failure to keep or preserve records

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

If a person fails to comply with a requirement in regulations under paragraph 3(1)(b) or (c) (record-keeping), the person is liable to a penalty not exceeding £5,000.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/23/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-23/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.