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PART 7U.K.Civil Penalties

Failure to return allowancesU.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; F1...

[F2(ia)paragraph 12(4) of Schedule 6A; 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.