(1)This section applies to penalties under section 3(7), section 4(1)(c) and section 5(1)(g).
(2)The Welsh Ministers may by regulations–
(a)specify the amounts of penalties or rules for calculating their amounts;
(b)make provision as to when payments in respect of penalties are due;
(c)make provision for interest where payments in respect of penalties are due but unmade;
(d)make provision for recovering or setting off, and securing, unpaid amounts in respect of penalties and interest;
(e)make provision about waiver of penalties.