OpenLegislation

Regulation 51 Penalties

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(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.