Introduction: Schedule 36 penalties
From 1 April 2011 Schedule 36 penalties extend to contraventions under CEMA118BA, provided for by CEMA 118G(2) and CEMA 118G(3), for
- Failure to comply with an information notice
- Concealing, destroying or disposing of a document.
For details of how to apply a schedule 36 penalty you should refer to the Compliance Handbook
- For failure to comply with an information notice, see CH26220
- For concealing, destroying or disposing of a document, see CH26260.
Note: A penalty under Schedule 36 para. 40A for inaccurate information and documents does not currently apply