Paragraph 25 F1
(1)
A person who fails to comply with paragraph 22 is liable to a penalty of £300.
(2)
(3)
The person is liable to a further penalty or penalties not exceeding £60 for each subsequent day, up to a maximum of 90 days, on which the failure continues.
Annotations
Textual amendments
- F1
Sch. 12 paras. 21-30 and cross-headings inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 2 para. 1