28(1)Section 174B (restriction on powers to impose penalties under section 174A) is amended as follows.
(2)In subsection (1)—
(a)for “174A(1) or (3)” substitute “174A(1)(a) or (b)”;
(b)for “4” substitute “ten”.
(3)In subsection (2), for “the failure or (as the case may be) the obstruction or delay” substitute “the act or omission giving rise to the penalty”.