PART 7 U.K. Civil Penalties

Failure to return allowances U.K.

67.—(1) An operator or a UK administered operator (“P”) is liable to the civil penalties in paragraph (2) where P—

(a) receives allowances or aviation allowances to which P is not entitled; and

(b) fails to return (or return on time) such allowances or aviation allowances, contrary to—

(i) paragraph 11(4) of Schedule 6; or

(ii) paragraph 10(4) of Schedule 7.

(2) The civil penalties are—

(a) £20,000; and

(b) £1,000 for each day that P fails to return the allowances following the service of a penalty notice.