Penalties8

1

The provisions in sections 143 to 145 of the Act (penalties relating to record-keeping and reimbursement arrangements) apply to a failure to comply with regulation 6 as they apply to a failure to comply with section 69 of the Act.

2

A claimant who fails to comply with regulation 5 is liable to a penalty of 100% of the amount of any repayment to WRA that the claimant is required to make by virtue of regulation 4(d) and (e).

3

Sections 125 to 128 of the Act apply to a penalty under paragraph (2) as they apply to a penalty under section 122 of the Act.

4

Section 157A of the Act (late payment interest on penalties) does not apply to a penalty under paragraph (2).

5

Section 154 of the Act (payment of penalties) applies to a penalty under this regulation.