Penalties and enforcement
This section has no associated Explanatory Notes
35(1)Contravention of a provision mentioned in sub-paragraph (2) attracts a penalty under section 9 of FA 1994 (penalties) and also attracts daily penalties under that section.
(2)The provisions are—
(a)any provision of regulations made under paragraph 18,
(b)any provision of regulations made under paragraph 19,
(c)paragraph 20(3), and
(d)any provision of regulations made under paragraph 24.