Collection and enforcement
F132KLump sum deduction orders: offences
(1)
A person who fails to comply with the requirements of—
(a)
an order under section 32E or 32F; or
(b)
any regulation under section 32J which is designated by the regulations for the purposes of this paragraph,
commits an offence.
(2)
It shall be a defence for a person charged with an offence under subsection (1) to prove that the person took all reasonable steps to comply with the requirements in question.
(3)
A person guilty of an offence under subsection (1) shall be liable on summary conviction to a fine not exceeding level two on the standard scale.