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Regulation 51 Penalties

Original text. Later amendments are not shown.

(1)

Where in the case of any employee an employer fraudulently or negligently–

(a)

makes incorrect deductions, or

(b)

makes or receives incorrect payments in a year of assessment

in pursuance of this Part he shall be liable to a penalty not exceeding £3,000 for each employee in respect of whom incorrect deductions or payments are made.

(2)

A penalty under paragraph (1) shall not be imposed before the end of the year of assessment in question; and no more than one such penalty may be imposed by reference to any one employee in relation to any year of assessment.