F1PART 2AFinancial penalties for failure to pay sums ordered to be paid or settlement sums
37KReplacement penalty notice
(1)
Where an enforcement officer—
(a)
withdraws a penalty notice (“the original penalty notice”) under section 37J, and
(b)
is satisfied that the employer failed to pay the specified amount in full before the specified date in accordance with the warning notice in relation to which the original penalty notice was given,
the officer may at the same time give another penalty notice in relation to the warning notice (“the replacement penalty notice”).
(2)
The replacement penalty notice must—
(a)
indicate the differences between it and the original penalty notice that the enforcement officer reasonably considers material, and
(b)
indicate the effect of section 37L.
(3)
Failure to comply with subsection (2) does not make the replacement penalty notice ineffective.
(4)
Where a replacement penalty notice is withdrawn under section 37J, no further replacement penalty notice may be given under subsection (1) pursuant to the withdrawal.
(5)
Nothing in this section affects any power that arises apart from this section to give a penalty notice.