Section 208

Introductory

1 Schedule 5 to CRA 2015 (investigatory powers) is amended as follows.

Penalties for non-compliance with information notices

2

(1) Paragraph 15 is amended in accordance with sub-paragraphs (2) and (3).

(2) In sub-paragraph (3) -

(a) in the opening words for "may" substitute "must";

(b) after paragraph (b) insert -

"(c) the circumstances in which a monetary penalty may be payable under this Part of this Schedule in relation to non-compliance with the notice."

(3) After paragraph 16 insert -

"Non-compliance with notice under paragraph 14: power of court to impose monetary penalties

16A

(1) This paragraph applies where -

(a) an enforcer or an officer of an enforcer has given a notice to a person ("the respondent") under paragraph 14, and