Text: In contrast with the existing Section 411, which imposes a full financial penalty starting immediately after the deadline for holding allowances covering emissions, Section 406 imposes a financial penalty that is graduated, with the penalty increasing the longer the period before the excess emissions are offset and the financial penalty is paid.
Entailment: Section 411 deals with financial penalties related to allowances covering emissions.
Contradiction: Section 411 and Section 406 are virtually identical.