Paragraph 10 F1
United Kingdom
A person who fails to comply with paragraph 6 shall be liable, subject to sub-paragraphs (2) and (3), to a penalty of an amount determined under paragraph 11.
Conduct falling within sub-paragraph (1) shall not give rise to liability to a penalty under this paragraph if the person concerned satisfies the Commissioners or, on appeal, a tribunal that there is a reasonable excuse for the failure.
Where, by reason of conduct falling within sub-paragraph (1)—
a person is convicted of an offence (whether under this Act or otherwise), or
a person is assessed to a penalty under section 60 F2or a penalty for a deliberate inaccuracy under Schedule 24 to the Finance Act 2007,
that conduct shall not give rise to a penalty under this paragraph.
Annotations
Textual amendments
- F1
Sch. 11A inserted (22.7.2004 for specified purposes, 1.8.2004 in so far as not already in force) by Finance Act 2004 (c. 12), s. 19(2), Sch. 2 para. 2; S.I. 2004/1934, art. 2
- F2
Words in Sch. 11A para. 10(3)(b) inserted (1.4.2009) by The Finance Act 2008, Schedule 40 (Appointed Day, Transitional Provisions and Consequential Amendments) Order 2009 (S.I. 2009/571), art. 1(1), Sch. 1 para. 17
Notes on Schedule 11A
Modifications
- C1
Sch. 11A modified (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(2)(4)