§ Mr. BeithTo ask the Chancellor of the Exchequer, pursuant to his answer of 17 December 1992,Official Report, columns 378–79, what authority to impose civil penalties for failure to submit EC sales statements is contained in (a) section 82 of the Finance Act 1992 and (b) paragraph 82 of schedule 3 to the Finance (No. 2) Act 1992.
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§ Mr. LamontThe authority to impose civil penalties for failure to submit European sales lists derives from an amendment to the Finance Act 1985—enforcement provisions in relation to value added tax. Section 82 of the Finance (No. 2) Act 1992 amends the 1985 Act by the introduction of a new section 17A covering European sales list penalties—for failure to submit.
§ Mr. BeithTo ask the Chancellor of the Exchequer, pursuant to his answer of 13 November 1992,Official Report, column 1003, what is the maximum penalty under sub-paragraph 6(c) of paragraph 82 of schedule 3 to the Finance (No. 2) Act 1992, for failure to submit an EC sales statement.
§ Mr. LamontThe maximum penalty—for third and subsequent default—is £1,500.