This Section sets out further provisions when imposing civil penalties by a notice of underpayment.
	Subsections (1) and (2), read together, provide that Secretary of State may issue directions to specify circumstances where the requirement for a notice of underpayment to impose a penalty should not apply. Any such directions can be revoked or amended by a further direction.
	Subsection (3) sets out that, if a notice of underpayment imposes a requirement to pay a penalty, the notice must specify the amount of the penalty, how the penalty has been calculated, and the due date for the penalty to be paid.
	Subsection (4) sets out that, in effect, the penalty is halved if the penalty and arrears are paid within 14 days.
	Subsection (5) sets out that penalties received by the Secretary of State in accordance with Section 107 are to be paid into the Consolidated Fund.
Part 5: Enforcement of Labour Market Legislation Notice of Underpayment Section 108 – Further provision about penalties