ihta84/s245.- Failure to provide information.

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.

1 Repealed by the General and Special Commissioners (Amendment of Enactments) Regulations 1994. (S.I. 1994 No. 1813).