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Regulation 22H Penalties for failure to provide a valid self-certificationF1

If a self-certification provider fails to provide a self-certification under regulation 12GA (provision of a valid self-certification), the self-certification provider is liable to a penalty not exceeding £300—

(a)

where the failure is deliberate, or

(b)

where the failure is due to a failure to take reasonable care.

Annotations

Textual amendments

F1

Regs. 22A-22N inserted (16.7.2025) by The International Tax Compliance (Amendment) Regulations 2025 (S.I. 2025/740), regs. 1(1), 12