80 Penalty for contravening relevant requirements
Finance Act 2021 (2021 c 26) | Legislation

80  Penalty for contravening relevant requirements

(1)     Where a person (P) fails to comply with a relevant requirement, P is liable to—

(a)     a fixed penalty of £500, and

(b)     a daily penalty of £40 for each day, after the first, on which the person continues to fail to comply.

(2)     Where P is liable to a daily penalty in respect of a continuing failure to comply with a relevant requirement P is not liable to a further fixed penalty in respect of that failure.

(3)     P is not liable to a penalty under this section in respect of an act or omission in respect of which P—

(a)

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