SCHEDULE 1Infrastructure-levy regulations
Maximum penalties
16
(1)
The maximum penalty that infrastructure-levy regulations can specify for an offence they create is—
(a)
for a summary-only offence—
(i)
a fine not exceeding level 5 on the standard scale,
(ii)
a term of imprisonment not exceeding 12 months, or
(iii)
both,
(b)
for an either-way offence—
(i)
a fine, which may not exceed the statutory maximum on summary conviction,
(ii)
a term of imprisonment not exceeding—
(A)
12 months on summary conviction,
(B)
2 years on conviction on indictment, or
(iii)
both.
(2)
In sub-paragraph (1)(b), “either-way offence” means an offence that is triable either on indictment or summary complaint.