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.