4. An offence committed under section 48 (failure to submit an annual return) or 49 (failure to provide information) of the Act is prescribed as an offence for the purposes of section 52(1) of that Act. The penalty to be paid is an amount corresponding to level 4 on the standard scale.
Commencement Information
I1Reg. 4 in force at 1.7.2019, see reg. 1(2)