Regulation 11 Penalties Original text. Later amendments are not shown. A person who does not comply with regulation 3(1) is liable to a penalty of the amount specified in section 9(2)(b) of the Finance Act 1994f1 (penalties for contraventions of statutory requirements). Annotations Footnotes f1 1994 c. 9. ← Regulation 10 Regulation 11 Regulation 12 →