The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Fines on Summary Conviction) Regulations 2015 No. 664

SCHEDULE 2 E+W Alternative provision as to penalties in cases of disapplication of section 85(1) of the 2012 Act

Finance Act 2001 (c.9) E+W

12.—(1) The Finance Act 2001 is amended as follows.

(2) In section 26 (security for levy), in subsection (4), for “level 5 on the standard scale” substitute “£20,000”.

(3) In Schedule 6 (aggregates levy: evasion, misdeclaration and neglect)—

(a) in paragraph 1(3)(a), for “the statutory maximum” substitute “£20,000”;

(b) in paragraph 1(4), for “the statutory maximum” (in each place where it occurs) substitute “the amount of £5,000 mentioned in paragraph 1(3)(a)”;

(c) in paragraph 2(3)(a), for “the statutory maximum” substitute “£20,000”;

(d) in paragraph 2(4) (in the words following paragraph (b)), for “the statutory maximum” substitute “the amount of £20,000 mentioned in sub-paragraph (3)(a)”;

(e) in paragraph 3(3)(a), for “the statutory maximum” substitute “£20,000”;

(f) in paragraph 3(4), for “the statutory maximum” (in each place where it occurs) substitute “the amount of £20,000 mentioned in sub-paragraph (3)(a)”;

(g) in paragraph 4(2), for “level 5 on the standard scale” substitute “£20,000”;

(h) in paragraph 4(3), for “level 5 on the standard scale” (in each place where it occurs) substitute “the amount of £20,000 mentioned in sub-paragraph (2)”.

Commencement Information

I1 Sch. 2 para. 12 in force at 12.3.2015, see reg. 1(1)