# Finance (No. 2) Act 2017, Paragraph 25


(1) A person who fails to comply with paragraph 22 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.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/12/paragraph/25 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-12/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.