s 47J Penalties under sections 47D to 47H: amount, due date and recovery
(1) In this section “penalty” means a penalty under any of sections 47D to 47H. (2) The amount of a penalty— (a) must not exceed the maximum prescribed for the purposes of this subsection; and (b) must not exceed 10 per cent of the turnover of the person on whom it is imposed. (3) For the purposes of subsection (2)(b), a person’s turnover shall be determined in accordance with regulations. (4) A penalty must be paid to the Secretary of State before the end of the prescribed period. (5) Any sum payable to the Secretary of State as a penalty may be recovered by the Secretary of State as a debt due to him. (6) In proceedings under subsection (5) for enforcement of a penalty, no question may be raised as to— (a) liability to the imposition of the penalty; or (b) its amount. (7) Any sum paid to the Secretary of State as a penalty shall be paid by him into the Consolidated Fund. (8) The Secretary of State shall issue a code of practice specifying matters to be considered in determining the amount of a penalty. (9) The Secretary of State may from time to time revise the whole or any part of the code and issue the code as revised. (10) Before issuing the first or a revised version of the code, the Secretary of State shall lay a draft of that version before Parliament. (11) After laying the draft of a version of the code before Parliament, the Secretary of State may bring that version of the code into operation by order. (12) The Secretary of State shall have regard to the code (in addition to any other matters he thinks relevant)— (a) when imposing a penalty; and (b) when considering under section 47K(6) a notice of objection under section 47K(4).