In section 10(3) (obstruction of, or failure to assist, person appointed to inspect books, records and documents) for " £20" there is substituted " £200 ".

In section 31(8) (failure by authority to comply with direction) for " £100 " there is substituted " £500 ".

In section 41(3) (failure to comply with notice to furnish information or forecasts) for the words from " £50 " to the end there is substituted " £500 ".

The amendments made by this paragraph do not apply in relation to offences committed before this paragraph comes into force.