# Local Government Finance Act 1988, Paragraph 5

Extent: E+W

(1) A penalty under paragraph 1 above shall be paid to the authority imposing it.
(2) A penalty under paragraph 2 above shall be paid to the authority for which the registration officer imposing it is the registration officer.

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Source: https://www.legislation.gov.uk/ukpga/1988/41/schedule/3/paragraph/5 (the official version)
Page: https://openlegislation.uk/local-government-finance-act-1988/schedule-3/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.