PENALTIES FOR FAILURE TO COMPLY OR OBSTRUCTION

History

In the heading to para. 39, the word “standard” omitted and the words “for failure to comply or obstruction” inserted by FA 2009, s. 95 and Sch. 47, para. 13(3), with effect from 21 July 2009 (subject to FA 2009, s. 95(2)–(5)).


Related Commentary  Related CasesRelated HMRC Manuals

39(1)  This paragraph applies to a person who–

(a)fails to comply with an information notice, or

(b)deliberately obstructs an officer of Revenue and Customs in the course of an inspection under Part 2 of this Schedule that has been approved by the tribunal.

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