(1) Article 47 is amended as follows.

(2) After paragraph (2)(c) insert -

"(d) article 65A (failure to comply with deficit notice), but the regulator is not required to impose the daily penalty under paragraph (2)(b) of that article.".

(3) After paragraph (5) insert -

"(5A) Where the person is liable to a civil penalty under article 53 or 65A, an initial notice may not be given until at least 28 days have expired since -

(a) in the case of a civil penalty under article 53, the day on or before which the person is required to transfer or, as the case may be, surrender allowances;

(b) in the case of a civil penalty under article 65A, the deficit surrender date set out in the deficit notice (see article 44A(3)(d)).".

(4) In paragraph (7A) for "article 64A(2)(b)" substitute "article 53(2)(b), 64A(2)(b) or 65A(2)(b)".

(5) In paragraph (12) in the definition of "daily penalty" -

(a) after "51(3)(b)," insert "53(2)(b),";

(b) after "55(2)(b)," insert "60A(2)(b),";

(c) after "65(2)(b)" insert ", 65A(2)(b)".