149Monetary penalties: supplementary
This section has no associated Explanatory Notes
(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.