PART 8Civil penalties and breaches

CHAPTER 2Breach of Regulations

False or misleading statement47

1

The penalties in paragraph (2) apply where a responsible undertaking makes a statement which is false or misleading when notifying information to the scheme administrator or a compliance body, or when providing information required by a compliance notice, an enforcement notice or a penalty notice.

2

The penalties are—

a

£50,000, or such lesser amount as the compliance body may determine, and

b

the publication penalty.