Related Commentary  Related HMRC Manuals

30(1)  If the data-holder fails to comply with a data-holder notice, the data-holder is liable to a penalty of £300.

30(2)  A reference in this Schedule to failing to comply with a data-holder notice includes–

(a)concealing, destroying or otherwise disposing of a material document, or

(b)arranging for any such concealment, destruction or disposal.

30(3)  A document is a material document if, at the time when the data-holder acts–

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