Section 234 Enforcement
A penalty shall be treated as a debt owed to the regulator.
The Treasury may make regulations authorising the regulator—
to charge interest on penalty not paid during the period specified under section 228(2)(d);
to impose one or more additional penalties where a penalty is not paid during that period.
Interest and additional penalty shall be treated as penalty (and may have the effect of increasing the penalty above a limit set by section 229).
Regulations under subsection (2)(a) may provide for an interest rate to be—
set by a specified person, or
determined in accordance with the regulations.
A penalty notice may include provision allowing a discount if the penalty is paid on or before a date specified in the notice (falling within the period specified under section 228(2)(d)).
A person to whom a penalty notice is given on the ground in Case 6 of section 227 may not be prosecuted for the offence by reference to which the penalty notice was given.
Annotations
Commencement
- I1
S. 234(1)(3)(5)(6) in force at 1.4.2010 by S.I. 2010/862, art. 2 (with Sch.)
- I2
S. 234(2)(4) in force at 1.4.2009 for specified purposes by S.I. 2009/803, art. 7(d)
- I3
S. 234(2)(4) in force at 1.4.2010 in so far as not already in force by S.I. 2010/862, art. 2 (with Sch.)
Notes on Part 2
Modifications
- C1
Pt. 2 modified (1.4.2012) by Localism Act 2011 (c. 20), s. 240(2), Sch. 16 para. 69(2); S.I. 2012/628, art. 6(i) (with arts. 9 11 14 15 17)