Varying pecuniary penalty orders to increase penalty amounts
109 Varying pecuniary penalty orders to increase penalty amounts
A court may, on the application of the DPP, vary a pecuniary penalty order against a person—
—
if the penalty amount was reduced under section 107 to take account of a forfeiture of property or a proposed forfeiture order against property; and
an appeal against the forfeiture or forfeiture order is allowed, or the proceedings for the proposed forfeiture order terminate without the proposed forfeiture order being made, by increasing the penalty amount by an amount equal to the value of the property; and
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if the penalty amount was reduced under section 107 to take account of an amount of tax paid by the person; and
an amount is repaid or refunded to the person in respect of that tax, by increasing the penalty amount by an amount equal to the amount repaid or refunded.
The
DPP's application may deal with more than one increase to the same penalty amount.
This Act’s bill:Second reading speech
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