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(a) deduct or remit the parking levy in accordance with section 531V(1),

(b) keep records in accordance with section 531X(1), or

(2) Where a person to whom section 531X(2) applies fails to—

(c) include the details referred to in paragraphs (a) and (b) of section 531Y(4) on the form which is required to be sent to the Collector-General under Regulation 31 of the PAYE Regulations,

(3) Subsections (3) and (4) of section 987 apply to the penalties provided for in subsections (1) and (2) of this section as they apply to the penalties provided for in section 987.

(3) Subsections (3) and (4) of section 987 apply to the penalties provided for in subsections (1) and (2) of this section as they apply to the penalties provided for in section 987.