The general provisions relating to the charging of penalties, appeals and enforcement (see ¶187-050) also apply in relation to the obligations imposed in relation to information notices and the power to inspect documents (FA 2004, ss. 153C(3), 153D(8), 153E(2), 153F(4) applying FA 2008, Sch. 36, para. 46–49).

Failure to comply

Penalties are chargeable where a person, other than the scheme administrator, either;

fails to comply with an information notice (see ¶375-060; failure in this context also includes the concealment, destruction or disposal of a document and arranging for such); or

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.