Commentary

A6.345 Data notices—other provisions

Administration and compliance

A6.345 Data notices—other provisions

A6.345 Data notices—other provisions

The Treasury may by regulations change the fixed and maximum penalty levels if there is a change in the value of money1. Any such changes will not apply to:

  1.  

    •     a failure which began before the regulations came into force, or

  2.  

    •     an inaccuracy in any data or document provided to HMRC on or before that date

The 'double jeopardy' rule applies; a person cannot be penalised under Sch 23 if he has been convicted of an offence in relation to the failure or action in question2.

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