Section 65(1)

Where— that person shall be liable to a penalty of £100 in respect of the statement so falling. a section 55A statement containing a material inaccuracy has been submitted by any person to the Commissioners; the Commissioners have, within 6 months of discovering the inaccuracy, issued that person with a written warning identifying that statement and stating that future inaccuracies might result in the service of a notice for the purposes of this section; another section 55A statement containing a material inaccuracy (“the second inaccurate statement”) has been submitted by that person to the Commissioners; the submission date for the second inaccurate statement fell within the period of 2 years beginning with the day after the warning was issued; the Commissioners have, within 6 months of discovering the inaccuracy in the second inaccurate statement, served that person with a notice identifying that statement and stating that future inaccuracies will attract a penalty under this section; yet another section 55A statement containing a material inaccuracy is submitted by that person to the Commissioners; and the submission date for the statement falling within paragraph (f) above is not more than 2 years after the service of the notice or the date on which any previous statement attracting a penalty was submitted by that person to the Commissioners,

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Source: legislation.gov.uk · retrieved 2026-07-28