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SCHEDULES

SCHEDULE 46U.K.Duties of senior accounting officers of qualifying companies

Penalty for failure to comply with main dutyU.K.

4(1)This paragraph applies if a senior accounting officer fails to comply with paragraph 1 at any time in a financial year.U.K.

(2)The senior accounting officer is liable to a penalty of £5,000.

(3)A person is not liable to more than one penalty under this paragraph in respect of the same company and the same financial year.