s 104 Duty not to charge employees for certain things
(1) It is an offence for an employer to impose a charge, or allow a charge to be imposed, on an employee in respect of anything done or provided in pursuance of a specific requirement imposed by or under any of the relevant statutory provisions . (2) A person who commits an offence under this section is liable— (a) on summary conviction to— (i) in England and Wales, a fine, or (ii) in Scotland or Northern Ireland, a fine not exceeding £20,000; (b) on conviction on indictment, to a fine. (3) In this section— (a) “ employer ” and “ employee ” have the same meanings as in Part 1 of the 1974 Act (see section 53(1) of that Act), ... (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .