SCHEDULE 1Infrastructure-levy regulations
Maximum penalties
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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.