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Legislation
Finance Act 2014

Crossheading Offences

  • Section 277A Offences relating to stop notices
  • Section 277B Liability for offences under section 277A committed by a body
  • Section 278 Offence of concealing etc documents
  • Section 279 Offence of concealing etc documents following informal notification
  • Section 280 Penalties for offences
  1. Offences
  2. Penalties for offences

Section 280 | Penalties for offences

From legislation.gov.uk

(1)A person who is guilty of an offence under section 277A, 278 or 279 is liable—

(a)on summary conviction, to—

(i)in England and Wales, a fine, or

(ii)in Scotland or Northern Ireland, a fine not exceeding the statutory maximum, or

(b)on conviction on indictment, to imprisonment for a term not exceeding 2 years or to a fine or both.

(2)In relation to an offence committed before section 85(1) of the Legal Aid, Sentencing and Punishment of Offenders Act 2012 comes into force, subsection (1)(a)(i) has effect as if the reference to “a fine” were a reference to “a fine not exceeding the statutory maximum”.

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