Commentary on Provisions Part 5 – Enforcement of the levy and penalties Chapter 3 – Penalties Section 46 – Power of local authorities to impose penalties
88.This section contains a power allowing a local authority which has introduced a VL scheme to impose penalties on certain persons in accordance with the provisions in this Chapter. This is a discretionary power which allows local authorities to decide whether or not to impose a penalty where liability arises under a particular section in this Chapter.