Section 315A | Further penalties

(1)If—

(a)a penalty under section 315 is imposed in relation to a person’s failure to comply with a duty, and

(b)after the penalty has been imposed, the person continues to fail to comply with the duty,

the person is liable to a further penalty not exceeding the applicable rate (as defined in section 315(2)) for each day on which the failure continues.

(2)Subsection (1) does not apply to a failure to comply with a duty imposed by section 313(1) or regulations under section 313(3).