Calculation of penalty charge
3. The amount of the penalty charge shall be whichever is the smallerof–
(a)£100, and
(b)the amount referred to in section 99ZB(1)(a) or (b) of the Actmultiplied by 5.
3. The amount of the penalty charge shall be whichever is the smallerof–
(a)£100, and
(b)the amount referred to in section 99ZB(1)(a) or (b) of the Actmultiplied by 5.