Part 8Financial sanctions
Civil sanctions
149Monetary penalties: supplementary
1
The Treasury must issue guidance as to—
a
the circumstances in which it may consider it appropriate to impose a monetary penalty under section 146 or 148, and
b
how it will determine the amount of the penalty.
2
The Treasury must, at such intervals as it considers appropriate, publish reports about the imposition of monetary penalties under section 146 or 148.