Part 3 Penalties for breach of obligations

1. 13Penalties for failure to comply with regulations
2. 14Determination of penalty by HMRC: initial penalty under regulation 13(1)(a)(i)
3. 15Determination of penalty by First-tier Tribunal: daily penalty under regulation 13(a)(ii)
4. 16Determination of penalty by HMRC: further daily penalty under regulation 13(1)(b)
5. 17Time limits and treatment of penalties
6. 18Appeals against penalty determinations by HMRC
7. 19Special Reduction
8. 20Matters to be disregarded in relation to liability to penalties