[19A Notices of underpayment: financial penalty]

[19A  Notices of underpayment: financial penalty]

[(1)     A notice of underpayment must, subject to this section, require the employer to pay a financial penalty specified in the notice to the Secretary of State within the 28-day period.

(2)     The Secretary of State may by directions specify circumstances in which a notice of underpayment is not to impose a requirement to pay a financial penalty.

(3)     Directions under subsection (2) may be amended or revoked by further such directions.

(4)     The amount of any financial penalty is, subject as follows, to be

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