Section 245A Failure to provide information etc.
|
|
 |
£8.04 on Kindle |
 |
£20 eBook download |
Amendments
Section 245A effectively inserted by Finance Act 1999 section 108 in relation to any failure by a person to comply with obligations under sections 216-219 that expire on or after 27 July 1999.
(1) A person who fails to make a return under section 218 above shall be liable—
(a) to a penalty not exceeding £300; and
(b) to a further penalty not exceeding £60 for every day after the day on which the failure has been declared by court or the [tribunal]1 and before the day on which the return is made.
Amendments
1 Substituted for the words “Special Commissioners” by S.I. 2009/56 article 3 and Schedule 1 para 120 from 1 April 2009.
(1A) A person who fails to comply with the requirements of section 218A above shall be liable—
(a) to a penalty not exceeding £100; and
(b) to a further penalty not exceeding £60 for every day after the day on which the failure has been declared by a court or the [tribunal]1 and before the day on which the requirements are complied with.
Amendments
Subs (1A) inserted by Finance Act 2002 section 120(3) in relation to instruments made on or after 1 August 2002.
1 Substituted for the words “Special Commissioners” by S.I. 2009/56 article 3 and Schedule 1 para 120 from 1 April 2009.
(1B) Without prejudice to any penalties under subsection (1A) above, if a person continues to fail to comply with the requirements of section 218A after the anniversary of the end of the period of six months referred to in section 218A(1), he shall be liable to a penalty of an amount not exceeding £3,000.
Amendments
Subs (1B) inserted by Finance Act 2004 section 295(3)(a) with effect as specified in Finance Act 2004 section 295(6).
(2) A person who fails to comply with a notice under section 219 above shall be liable—
(a) to a penalty not exceeding £300; and
(b) to a further penalty not exceeding £60 for every day after the day on which the failure has been declared by a court or the [tribunal]1 and before the day on which the notice is complied with.
Amendments
1 Substituted for the words “Special Commissioners” by S.I. 2009/56 article 3 and Schedule 1 para 120 from 1 April 2009.
(3) A person who fails to comply with a notice under section 219A(1) or (4) above shall be liable—
(a) to a penalty not exceeding £50; and
(b) to a further penalty not exceeding £30 for every day after the day on which the failure has been declared by a court or the [tribunal]1 and before the day on which the notice is complied with.
Amendments
1 Substituted for the words “Special Commissioners” by S.I. 2009/56 article 3 and Schedule 1 para 120 from 1 April 2009.
(4) A person shall not be liable to a penalty under subsection (1)(b), [(1A)(b),]1 (2)(b) or (3)(b) above if—
(a) he makes the return required by section 218 above,
[(aa) he complies woth the requirements of section 218A above,]2
(b) he complies with the notice under section 219 above, or
(c) he complies with the notice under section 219A(1) or (4) above,
before proceedings in which the failure could be declared are commenced.
Amendments
1 Inserted by Finance Act 2002 section 120(3) in relation to instruments made on or after 1 August 2002.
2 Para (aa) inserted by Finance Act 2002 section 120(3) in relation to instruments made on or after 1 August 2002.
(5) A person who has a reasonable excuse for failing to make a return[, to comply with the requirements of section 218A]1 or to comply with a notice shall not be liable by reason of that failure to a penalty under this section, unless he fails to make the return[, to comply with the requirements of section 218A]1 or to comply with the notice without unreasonable delay after the excuse has ceased.
Amendments
1 Inserted by Finance Act 2004 section 295(3)(b) in relation to a failure to comply with the requirements of section 218A where the period of six months referred to in subsection (1) of that section expires after 22 July 2004.
|
|
