Section 391G(5)
IA 1986
Insolvency Act 1986 · United Kingdom
Where the Secretary of State decides to impose a penalty, the notice under subsection (4) must— state that the Secretary of State has imposed a penalty on the body and its amount, specify the requirement in question and state— why it appears to the Secretary of State that the requirement has not been complied with, or where, by that time, the requirement has been complied with, why it appeared to the Secretary of State when giving the notice under subsection (1) that the requirement had not been complied with, and specify a time by which the penalty is required to be paid.
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Source: legislation.gov.uk · retrieved 2026-09-04