9(1)In this paragraph and paragraphs 10 to 12 “penalty” means a penalty under this Schedule.
(2)The amount of a penalty must not exceed whichever is the lesser of—
(a)the maximum prescribed for the purposes of this sub-paragraph;
(b)10% of the turnover of the person on whom it is imposed.
(3)Turnover is to be determined by such means as are prescribed.
(4)A penalty must be paid to the Secretary of State before the end of the prescribed period.
(5)A sum payable as a penalty may be recovered as a debt due to the Secretary of State.
(6)In proceedings for recovery of a penalty no question may be raised as to—
(a)liability to the penalty;
(b)its amount.
(7)Sums paid to the Secretary of State as a penalty must be paid into the Consolidated Fund.