[99ZB]

[99ZB ]

[(1)     Regulations may provide that, where a person fails to pay—

(a)     any amount recoverable from him under section 99 in respect of the provision of goods or services to which section 99ZA applies; or

(b)     any amount recoverable from him under section 99ZA,

a notice (referred to in this section as a penalty notice) may be served on the person, by or on behalf of the responsible authority, requiring him to pay to the authority, within a prescribed period, that amount together with a charge (referred to in this section as a penalty charge) of an amount determined in accordance with the regulations.

(2)

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