Textual Amendments
F1Sch. 3A inserted (21.7.2008 for specified purposes, 1.1.2009 in so far as not already in force) by Health and Social Care Act 2008 (c. 14), ss. 136(2), 170; S.I. 2008/3137, art. 2
1(1)This paragraph applies where a person fraudulently or negligently—N.I.
(a)makes an incorrect statement or declaration in or in connection with a claim for health in pregnancy grant, or
(b)gives incorrect information or evidence in response to a requirement imposed on the person by virtue of section 5.
(2)The Commissioners for Her Majesty's Revenue and Customs may make a determination imposing a penalty on the person.
(3)The amount of a penalty imposed under this paragraph—
(a)is to be determined by the Commissioners, but
(b)may not exceed the amount of the grant.
(4)A penalty imposed under this paragraph becomes payable at the end of the period of 30 days beginning with the date on which the notice is given.
(5)The Commissioners must give notice of a determination imposing a penalty under this paragraph to the person on whom it is imposed.
(6)The notice must—
(a)state the date on which the notice is given,
(b)state the date on or before which payment is due in accordance with sub-paragraph (4), and
(c)give details of the right to appeal under paragraph 2.]