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Paragraph 35F Penalties for failure to complyF1

(1)

A person who fails to comply with paragraph 35C is liable to a penalty of £300.

(2)

Sub-paragraph (3) applies if the failure continues after the date on which a penalty is imposed under sub-paragraph (1) in respect of the failure.

(3)

The person is liable to a further penalty or penalties not exceeding £60 for each subsequent day, up to a maximum of 90 days, on which the failure continues.

Annotations

Textual amendments

F1

Sch. 11 Pt. 3A inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 1 para. 10