s 10 The following is the Schedule inserted after Schedule 11 to the Finance Act 2003 (c. 14)— SCHEDULE 11A Stamp duty land tax: claims not included in returns
(1) A person who fails to comply with a notice under paragraph 8 (notice to produce documents etc for purposes of enquiry) is liable— (a) to a penalty of £50, and (b) if the failure continues after a penalty is imposed under paragraph (a), to a further penalty or penalties not exceeding £30 for each day on which the failure continues. (2) No penalty shall be imposed under this paragraph in respect of a failure at any time after the failure has been remedied.