55(1)  Schedule 13 provides for a penalty to be payable by a person who carries on an imported goods fulfilment business and is not an approved person.

55(2)  The Commissioners may make regulations (“penalty regulations”) imposing a penalty for the contravention of–

(a)any condition or restriction imposed under this Part;

(b)regulations under this Part.

55(3)  The amount of a penalty imposed by the penalty regulations is to be specified in the regulations, but must not exceed £3,000.

55(4)  The penalty regulations may make provision for the assessment and recovery of a penalty imposed by the regulations.

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