s 263 ... Enhanced protection: benefit accrual
(1) This section applies where— (a) paragraph 12 of Schedule 36 ( enhancement of allowances : enhanced protection) applies in relation to an individual, and (b) relevant benefit accrual occurs in relation to the individual (as to which see paragraph 13 of that Schedule). (2) If the individual fails to notify the Inland Revenue of the relevant benefit accrual within the period of 90 days beginning with the day on which it occurs, the individual is liable to a penalty not exceeding £3,000.