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Legislation
Finance Act 2026

Crossheading Criminal sanctions

  • Section 189 Offence of failing to comply with a notice
  • Section 190 Offence of concealing information
  • Section 191 Criminal liability of responsible persons
  • Section 192 Criminal liability of responsible persons: no prosecution of recipient
  • Section 193 Imprisonment or a fine
  1. Criminal sanctions
  2. Imprisonment or a fine

Section 193 | Imprisonment or a fine

From legislation.gov.uk

A person who commits an offence under section 189, 190 or 192 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 two years or to a fine or both.

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