Section 69E(3)
In a case where— the Commissioners may publish information about the officer. the requirements in subsection (1)(a) and (b) are met in relation to a penalty or penalties for which a company is liable, information about the company is published by virtue of this section, a person (“the officer”) has been given a decision notice under section 69D specifying a portion of the penalty (or, if there is more than one penalty, of any of the penalties) payable by the company as a portion which the officer is liable to pay, and the amount (or, if the decision notice specifies portions of more than one penalty, the aggregate amount) which the officer is liable to pay under the decision notice exceeds £25, 000,
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Source: legislation.gov.uk · retrieved 2026-07-28