PART 5PENALTIES

CHAPTER 3PENALTIES FOR INACCURACIES

Penalties for inaccuracies in documents

131Suspension of penalty for careless inaccuracy

1

WRA may suspend all or part of a penalty for a careless inaccuracy under section 129 by issuing a notice to the person liable to the penalty.

2

The notice must specify—

a

what part of the penalty is to be suspended,

b

a period of suspension not exceeding 2 years, and

c

conditions of suspension to be complied with by the person.

3

WRA may suspend all or part of a penalty only if compliance with a condition of suspension would help the person to avoid becoming liable to further penalties under section 129 for careless inaccuracy.

4

A condition of suspension may specify—

a

action to be taken, and

b

a period within which it must be taken.

5

At the end of the period of suspension—

a

if the person satisfies WRA that the conditions of suspension have been complied with, the suspended penalty or part is cancelled, and

b

otherwise, the suspended penalty or part becomes payable.

6

If, during the period of suspension of all or part of a penalty payable under section 129, the person becomes liable to another penalty under that section, the suspended penalty or part becomes payable.