In section 22 (criminal liability) after subsection (1AD) (inserted by paragraph 19) insert—

“(1AE)

An undertaker who fails to comply with section 12AA(4), (6)(a) or (7) is guilty of an offence and liable—

(a)

on conviction on indictment, to a fine, or

(b)

on summary conviction, to a fine not exceeding the statutory maximum.

(1AF)

An undertaker who fails to comply with section 12AA(5) is guilty of an offence and liable on summary conviction to a fine not exceeding level 5 on the standard scale.”