PART 4Guidance
Additional guidance13
1
Guidance under section 64 of the 2008 Act relating to the use of non-compliance penalties and enforcement recovery costs must (in addition to the matters specified in section 64(2)) specify—
a
the circumstances in which they may not be imposed;
b
matters to be taken into account in determining the amount involved; and
c
rights of appeal.
2
In this regulation, “non-compliance penalty” has the meaning given by paragraph 24(1) of the Schedule.