A person who fails to comply with an information notice or deliberately obstructs an officer of Revenue and Customs in the course of an inspection1 that has been approved by the tribunal is liable to penalty of £300; and if the failure or obstruction continues after the date on which such a penalty is imposed, the person is liable to a further penalty or penalties not exceeding £60 for each subsequent day on which the failure or obstruction continues2.
If, in complying with an information notice, a person provides inaccurate information or produces a document that contains an inaccuracy, and
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