22(1)If a person—U.K.
(a)fails to comply with any provision of paragraph 1 or 3 above, or
(b)fails to make records as required by any provision of regulations made under paragraph 2 above,
he is liable to a penalty of £250; but this is subject to sub-paragraph (4) below.
(2)Where—
(a)a penalty (an initial penalty) is imposed on a person under sub-paragraph (1) above, and
(b)the failure which led to the initial penalty continues after its imposition,
he is (subject to sub-paragraph (4) below) liable to a further penalty of £20 for each day during which (or any part of which) the failure continues after the day on which the initial penalty was imposed.
(3)A person who fails to preserve records in compliance with any provision of regulations made under paragraph 2 above (read with that paragraph and any direction given under the regulations) is liable to a penalty of £250; but this is subject to sub-paragraph (4) below.
(4)Where by reason of a failure falling within sub-paragraph (1) or (3) above—
(a)a person is convicted of an offence (whether under this Part of this Act or otherwise), or
(b)a person is assessed to a penalty under paragraph 18 above,
that failure shall not also give rise to liability to a penalty under this paragraph.