SolvedECP3400 | Legislation supporting the penalties: Category 3: liable to fixed and daily penalties
From HM Revenue & Customs · Excise Civil Penalties Manual
Category 3 includes failure to keep or produce records or make them available for inspection, copying etc, when asked to do so.
The laws affected are
| Act | Section |
|---|---|
| CEMA | 118G up to 31 March 2011 |
| CEMA | 118G(1) Note: From 01 April 2011 CEMA 118G is amended so that a Section 9 penalty now falls under CEMA 118G(1). From 01 April 2011 Schedule 36 penalties for failure to comply with an information notice or concealing, destroying or disposing of a document are provided for by CEMA 118G (2) and CEMA 118G(3). See ECP1250. |