Section 174D(4)

A penalty imposed under section 174A(1) or (1A) on a person who does not own or control an enterprise must not— in the case of a fixed amount, exceed £30,000; in the case of an amount calculated by reference to a daily rate, exceed £15,000 per day; and in the case of a fixed amount and an amount calculated by reference to a daily rate, exceed such fixed amount and such amount per day ....

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Source: legislation.gov.uk · retrieved 2026-09-04