Penalties | |
[1975 Sch.4 para.28.] |
245. - (1) A person who - (a) fails to deliver an account under section 216 or 217 above, or (b) fails to make a returned under section 218 above, or (c) fails to comply with a notice under section 219 above, or [(d) fails to comply with a notice under section 224(2) above, 1 ] shall be liable to a penalty not exceeding £50 and, if the failure continues after it has been declared by a court or the Special Commissioners, to a further penalty not exceeding £10 for each day on which it continues. |
(2) A person shall not be liable to a penalty under this section for a failure which is remedied before proceedings in which the failure could be declared are commenced; and where a person has a reasonable excuse for the failure he shall not be liable to a penalty under this section unless he fails to remedy it without unreasonable delay after the excuse has ceased. | |
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1 Repealed by the General and Special Commissioners (Amendment of Enactments) Regulations 1994. (S.I. 1994 No. 1813). |
