# Finance (No. 2) Act 2017, Paragraph 40


(1) If—
(a) a penalty under paragraph 39 is imposed in relation to a person’s failure to comply with a duty, and
(b) after the penalty has been imposed, the person continues to fail to comply with the duty,
the person is liable to a further penalty not exceeding the applicable rate (as defined in paragraph 39(2)) for each day on which the failure continues.
(2) Sub-paragraph (1) does not apply to a failure to comply with a duty imposed by paragraph 26(1) or regulations under paragraph 26(3).

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/17/paragraph/40 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.