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26.—(1) A scheme which provides for penalty charges must specify the amount of the penalty charge and may specify different amounts in different circumstances.
(2) A scheme may provide for the amount of the penalty charge to be reduced by a specified percentage if it is paid before the expiry of a specified period.
(3) A scheme may provide for the amount of the penalty charge to be increased by a specified percentage if—
(a)it is not paid before the expiry of the relevant period,
(b)representations in respect of the penalty charge are not made in accordance with regulation 30.
(4) Where a scheme makes provision as described in paragraph (3), it may specify different percentages for different purposes.
(5) In this regulation “relevant period” has the same meaning as in regulation 29(3).
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