[153C Penalties for failure to comply with information notices etc]
Finance Act 2004 (2004 c 12) | Legislation

[153C  Penalties for failure to comply with information notices etc]

[(1)     This section applies where a person other than the scheme administrator—

(a)     fails to comply with an information notice under section 153A, or

(b)     deliberately obstructs an officer of Revenue

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