(1)Rules included in a regulatory scheme in pursuance of section 104(2)(d)(ii) may provide for the imposition of a financial penalty.
(2)A financial penalty provided for by virtue of subsection (1) must not exceed the maximum amount permitted by the Scottish Ministers when giving their certification under section 103.
(3)A financial penalty imposed by virtue of this section is payable to the Scottish Ministers (but the approving body may collect it on their behalf).
(4)A will writer may appeal against a financial penalty (or the amount of a financial penalty) imposed on the writer by virtue of this section—
(a)to the sheriff,
(b)within the period of 3 months beginning with the date on which the penalty is intimated to the writer.
(5)Where an appeal is made under subsection (4), no part of the penalty requires to be paid before the appeal is determined or withdrawn.