Where an accountable person fails to cause an electronic return or a paper return to be delivered in relation to an instrument within the time specified in section 2(3), the accountable person or, where there is more than one accountable person, each accountable person shall incur a penalty of €3,000.
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 7 July 2012 - onwards
Version 1 of 1