Amount of penalty
116.—(1) In section 109A of the Administration Act (penalty as alternative to prosecution), for subsection (3) substitute—
“(3) The amount of the penalty in a case falling within subsection (1) is 50 per cent. of the amount of the overpayment (rounded down to the nearest whole penny), subject to—
(a)a minimum amount of £350, and
(b)a maximum amount of £2000.
(3A) The amount of the penalty in a case falling within subsection (1A) is £350.
(3B) The Department may by order amend—
(a)the percentage for the time being specified in subsection (3);
(b)any figure for the time being specified in subsection (3)(a) or (b) or (3A).”
(2) In section 166 of the Administration Act (Assembly, etc. control of orders and regulations), in subsection (2), before paragraph (a) insert—
“(za)to any order made under section 109A(3B);”.