(1) If an eligible Scottish partnership fails to deliver a confirmation statement before the end of the period of 14 days beginning the day after the end of a review period an offence is committed by -

(a) the eligible Scottish partnership, and

(b) every officer of the eligible Scottish partnership who is in default.

(2) A person guilty of an offence under subsection (1) is liable on summary conviction -

(a) in England and Wales to a fine, and, for continued contravention, a daily default fine not exceeding the greater of £500 and one -tenth of level 4 on the standard scale;

(b) in Scotland or Northern Ireland, to a fine not exceeding level 5 on the standard scale and, for continued contravention, a daily default fine not exceeding one-tenth of level 5 on the standard scale.

(3) The contravention continues until such time as a confirmation statement specifying a confirmation date no later than the last day of the review period concerned is delivered by the eligible Scottish partnership to the registrar.