Regulation 6 Information, notices and orders given to a bank
A direct deduction order or notice given to a bank under Schedule 3ZA must contain an identifier (a “unique reference”) which can be used to identify at least one of—
the liable person,
the recoverable amount in question, or
the direct deduction order (or a direct deduction order which the Secretary of State is considering making).
Where the Secretary of State is considering whether a bank has failed to comply with a requirement imposed by or under Schedule 3ZA and whether the bank should be given a penalty under paragraph 20 of Schedule 3ZA (penalties for failure to comply), the Secretary of State must give the bank a notice (“notice of a proposed penalty”)—
stating the Secretary of State is considering whether to impose a penalty,
stating the requirement that the Secretary of State considers the bank has failed to comply with and the grounds for that belief,
inviting the bank to make representations to the Secretary of State regarding its compliance with that requirement, and
stating the method by which, and the period within which, such representations may be made.