653. Special penalties.

PAYE regulations1 under the Finance Act 20042 may provide that the following provisions are to apply in relation to any specified provision of the regulations3.

Where these provisions apply in relation to a provision of regulations, any person who fails to make a return in accordance with the provision is liable:


    (1)     to a penalty or penalties of the relevant monthly amount4 for each month, or part of a month, during which the failure continues, but excluding any month after the twelfth or for which a penalty under this head has already been imposed; and


    (2)     if the failure continues