Finance Act, 1982
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Amendment of section 26 (penalties generally) of Principal Act. |
86.—Section 26 of the Principal Act is hereby amended— | |
(a) by the substitution of the following subsection for subsection (1): | ||
“(1) A person who does not comply with section 9 (2), 11 (7), 12A, 16, 17, 18 (2) or 19 or any provision of regulations in regard to any matter to which the foregoing sections relate shall be liable to a penalty of £800.”, | ||
(b) in subsection (2), by the substitution of “£500” for “£20”, | ||
(c) in subsection (2A) (inserted by the Act of 1978), by the substitution of “£500” for “£20”, | ||
(d) in subsection (3), by the substitution of “£500” for “£20”, | ||
(e) in subsection (3A) (inserted by the Finance Act, 1973 ), by the substitution of “£800” for “£100”, and | ||
(f) by the deletion of subsection (5). |