Section 160(7)

In relation to penalty notices, the guidance must include— provision about the circumstances in which the Commissioner would consider it appropriate to issue a penalty notice; provision about the circumstances in which the Commissioner would consider it appropriate to allow a person to make oral representations about the Commissioner's intention to give the person a penalty notice; provision explaining how the Commissioner will determine the amount of penalties; provision about how the Commissioner will determine how to proceed if a person does not comply with a penalty notice. provision about the circumstances in which the Commissioner would consider it necessary to comply with the duty in paragraph 4(A2) of Schedule 16 after the period of 6 months mentioned in that paragraph.

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