Paragraph 1 Meaning of “penalty” in this ScheduleI1I2
United Kingdom
Except as otherwise indicated, references in this Schedule to a “penalty” are to any of the following—
(a)
a penalty imposed by a confirmation decision (see sections 132(5)(b) and 137), whether that is—
(i)
a penalty of a single amount, or
(ii)
a penalty calculated by reference to a daily rate;
(b)
a penalty imposed by a penalty notice under section 139;
(c)
a penalty imposed by a penalty notice under section 140(5);
(d)
a penalty imposed by a penalty notice under section 141(6).
Annotations
Commencement
- I1
Sch. 13 para. 1 not in force at Royal Assent, see s. 240(1)
- I2
Sch. 13 para. 1 in force at 10.1.2024 by S.I. 2023/1420, reg. 2(z17)(z36)