85.—(1) Where—
(a)a person (P) is liable to pay an amount (A) under these Regulations; and
(b)A is not received in full after the end of the period of 30 days beginning with the day on which payment of A is due,
the collecting authority may impose a surcharge on P equal to five per cent of A or £200, whichever is the greater amount.
(2) If any part of A is not received after the end of the period of six months beginning with the day on which payment of A is due, the collecting authority may impose a surcharge on P equal to five per cent of the unpaid amount or £200, whichever is the greater amount.
(3) If any part of A is not received after the end of the period of 12 months beginning with the day on which payment of A is due, the collecting authority may impose a surcharge on P equal to five per cent of the unpaid amount or £200, whichever is the greater amount.