Section 313(1)

Sections 112 (penalties: main procedural requirements), 113 (payments and interest by instalments), section 114 (appeals) and 115 (recovery of penalties) of EA 2002 apply in relation to a penalty imposed under section 312 as they apply in relation to a penalty imposed under section 110(1) of that Act.

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Source: legislation.gov.uk · retrieved 2026-07-30