[167B Penalties under section 167A: amount]

[167B  Penalties under section 167A: amount]

[(1)     A penalty under section 167A(1) is to be such amount as the relevant authority considers appropriate.

(2)     The amount must be—

(a)     a fixed amount,

(b)     an amount calculated by reference to a daily rate, or

(c)     a combination of a fixed amount and an amount calculated by reference to a daily rate.

(3)     A penalty imposed under section 167A(1) on a person who does not own or control an enterprise must not—

(a)     in the case of a fixed amount, exceed £30,000;

(b)     in the case of an amount calculated by reference to a daily rate, exceed £15,000 per day;

(c)     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.

(4)     A penalty imposed under section 167A(1) on any other person must not—

(a)     in the case of a fixed

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