Related Commentary  

11(1)  Where a person–

(a)fails to produce any document or record, provide any information or make any return, in accordance with regulations under section 8, or

(b)fails to provide any information or document in accordance with regulations under section 10,

he shall be liable to the penalties mentioned in subsection (2) below (subject to subsection (4)).

11(2)  The penalties are–

(a)a penalty not exceeding £300, and

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