SCHEDULES
F1SCHEDULE 3
Imposition by authority
1
1
Where a person (other than an authority) is requested to supply information under any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, the authority making the request may impose a penalty of £50 on him if—
a
he fails without reasonable excuse to supply the information in accordance with the provision, or
b
in purported compliance with the provision he knowingly supplies information which is inaccurate in a material particular.
2
Where a penalty has been imposed on a person under sub-paragraph (1) above and he is requested by the authority F2again to supply the same information under the same provision, the authority may impose a further penalty of £200 on him if—
a
he fails without reasonable excuse to supply the information in accordance with the provision, or
b
in purported compliance with the provision he knowingly supplies information which is inaccurate in a material particular.
3
Where a person is requested by an authority to allow it to inspect records under any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, the authority may impose a penalty of £50 on him if he fails without reasonable excuse to allow the records to be inspected in accordance with the provision.
4
Where a penalty has been imposed on a person under sub-paragraph (3) above and he is requested by the authority F2again to allow it to inspect the same records under the same provision, the authority may impose a further penalty of £200 on him if he fails without reasonable excuse to allow the records to be inspected in accordance with the provision.
5
Where a person is requested by an authority to send a copy of records under any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, the authority may impose a penalty of £50 on him if he fails without reasonable excuse to send a copy in accordance with the provision.
6
Where a penalty has been imposed on a person under sub-paragraph (5) above and he is requested by the authority F2again to send a copy of the same records under the same provision, the authority may impose a further penalty of £200 on him if he fails without reasonable excuse to send a copy in accordance with the provision.
7
Where a person, in purported compliance with any provision included in regulations under paragraph 2 or 3 of Schedule 2 above, knowingly submits a return which is inaccurate in a material particular, the authority concerned may impose on him a penalty of £50.
F37A
Sub-paragraphs (2), (4) and (6) above apply each time the authority repeats a request.
8
An authority may quash a penalty imposed by it.
Sch. 3 repealed (6.3.1992) by 1992 c. 14, 117(2), Sch.14 (with s. 118(1)-(4))