[113A Statutory sick pay and statutory maternity pay: breach of regulations]

[113A  Statutory sick pay and statutory maternity pay: breach of regulations]

[(1)     Where a person fails to produce any document or record, or provide any information, in accordance with—

(a)     regulations under section 5(1)(i) and (5), so far as relating to statutory sick pay or statutory maternity pay,

(b)     regulations under section 130 or 132, or

(c)     regulations under section 153(5)(b) of the Contributions and Benefits Act,

that person is liable to the penalties mentioned in subsection (2).

(2)     The penalties are—

(a)     a penalty not exceeding £300, and

(b)     if the failure continues after a

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