Paragraph 31 I1

(1)

Section 22A (penalties) is amended as follows.

(2)

In subsection (1)—

(a)

in paragraph (a)(ii), for “company” there is substituted “ person ”;

(b)

in paragraph (b), in the opening words, for “company”, in both places, there is substituted “ person ”;

(c)

in the closing words, for “the company” there is substituted “ that company or that person ”.

(3)

In subsection (2)—

(a)

in paragraph (a)(ii), for “company” there is substituted “ person ”;

(b)

in paragraph (b), in the opening words, for “company”, in both places, there is substituted “ person ”;

(c)

in the closing words, for “the company” there is substituted “ that company or that person ”.

(4)

In subsection (4), in the opening words, for “company” there is substituted “ person ”.

(5)

In subsection (6)—

(a)

in the opening words, after “penalty” there is inserted “ on a person ”;

(b)

in paragraph (a), for “company”, there is substituted “ person ”;

(c)

in paragraph (d), for “company”, there is substituted “ person ”.

(6)

In subsection (7)—

(a)

for “company”, there is substituted “ person on whom the penalty has been imposed ”;

(b)

the words “on it” are repealed.

(7)

In subsection (8)(b), for “company”, there is substituted “ person on whom the penalty is to be or has been imposed ”.

(8)

In subsection (11), for the words from “10%” to “(determined” there is substituted

“—
(a)
10% of the turnover of the company, or
(b)
in a case where the person on whom the penalty is imposed is not a company, 10% of the turnover of the business of the person,
(determined”.

Annotations

Commencement

I1: Sch. 7 para. 31 in force at 1.4.2016 by S.I. 2016/465, art. 2(m), Sch. 1 para. 1(j) (with Sch. 2)