Part 1: Main Provisions Section 28 and Schedule 15: Enforcement of requirement to provide information
This section sets out the enforcement regime for the power in section 25, with further information on the financial penalties detailed in Schedule 15.
	The Schedule sets out the financial penalties for failing to comply with a requirement under section 25 or for providing information which is false or misleading. It provides for a financial penalty to be imposed, up to a maximum of 1% of qualifying turnover, after following the procedure set out in the schedule.
	The Schedule provides that appeals may be made against the final notice to the First-tier Tribunal in England and Wales, to the sheriff court in Scotland, or to a county court in Northern Ireland, and the Schedule sets out the grounds of appeal at paragraph 7(2).
	The Schedule does not make provision for the imposition of penalties on individuals as these persons are ruled out of the scope at section 25(6) as set out above.
	The territorial extent and application of this section and the Schedule is England and Wales, Scotland and Northern Ireland.