31(1)Section 22A (penalties) is amended as follows.E+W
(2)In subsection (1)—
(a)in paragraph (a)(ii), for “company” there is substituted “ person ”;
(b)in paragraph (b), in the opening words, for “company”, in both places, there is substituted “ person ”;
(c)in the closing words, for “the company” there is substituted “ that company or that person ”.
(3)In subsection (2)—
(a)in paragraph (a)(ii), for “company” there is substituted “ person ”;
(b)in paragraph (b), in the opening words, for “company”, in both places, there is substituted “ person ”;
(c)in the closing words, for “the company” there is substituted “ that company or that person ”.
(4)In subsection (4), in the opening words, for “company” there is substituted “ person ”.
(5)In subsection (6)—
(a)in the opening words, after “penalty” there is inserted “ on a person ”;
(b)in paragraph (a), for “company”, there is substituted “ person ”;
(c)in paragraph (d), for “company”, there is substituted “ person ”.
(6)In subsection (7)—
(a)for “company”, there is substituted “ person on whom the penalty has been imposed ”;
(b)the words “on it” are repealed.
(7)In subsection (8)(b), for “company”, there is substituted “ person on whom the penalty is to be or has been imposed ”.
(8)In subsection (11), for the words from “10%” to “(determined” there is substituted “—
(a)10% of the turnover of the company, or
(b)in a case where the person on whom the penalty is imposed is not a company, 10% of the turnover of the business of the person,
(determined”.
Commencement Information
I1Sch. 7 para. 31 in force at 1.4.2016 by S.I. 2016/465, art. 2(m), Sch. 1 para. 1(j) (with Sch. 2)