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Legislation
Finance Act 2026

Crossheading Civil sanctions

  • Section 194 Penalty for failing to comply with a notice
  • Section 195 Penalty for concealing information
  • Section 196 Penalty for inaccurate information
  • Section 197 Penalty for disclosing a notice
  • Section 198 Penalty based on monies received
  • Section 199 Increased daily default penalty
  1. Chapter 3 Anti-avoidance information notices
  2. Crossheading Civil sanctions

Crossheading Civil sanctions

From legislation.gov.uk

Contents

  1. Section 194 Penalty for failing to comply with a notice
  2. Section 195 Penalty for concealing information
  3. Section 196 Penalty for inaccurate information
  4. Section 197 Penalty for disclosing a notice
  5. Section 198 Penalty based on monies received
  6. Section 199 Increased daily default penalty
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