#### 101 Penalty charge where arrangement to avoid renewable energy shortfall charge If, under section 41, a liable entity is liable to pay an amount of renewable energy shortfall charge (the amount payable) that is greater than the amount that would have been payable if section 41 had not applied to the liable entity (the notional amount), the liable entity is also liable to pay, by way of penalty, penalty charge worked out using the formula: ![Start formula 2 times open bracket Amount payable minus Notational amount close bracket end formula](image.009.png)

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