Section 66(6)

In subsection (5)(b) above “the relevant amount”, in relation to a person served with a notice under subsection (2) above, means— £5, where (that person not having been liable to a penalty under this section in respect of the statement to which the notice relates) the statement in question is the first statement in respect of which that person has become liable to a penalty while the notice has been in force; £10 where the statement in question is the second statement in respect of which he has become so liable while the notice has been in force (counting the statement to which the notice relates where he has become liable in respect of that statement); and £15 in any other case.

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Source: legislation.gov.uk · retrieved 2026-07-28