The Commissioner must produce and publish a document specifying the amount of the penalty for a failure to comply with regulations made under section 137.
The Commissioner may specify different amounts for different types of failure.
The maximum amount that may be specified is 150% of the highest charge payable by a controller in respect of a financial year in accordance with the regulations, disregarding any discount available under the regulations.
The Commissioner—
may alter or replace the document, and
must publish any altered or replacement document.
Before publishing a document under this section (including any altered or replacement document), the Commissioner must consult—
the Secretary of State, and
such other persons as the Commissioner considers appropriate.
The Commissioner must arrange for a document published under this section (including any altered or replacement document) to be laid before Parliament.