4(1)The potential lost revenue in a case where P is liable to a penalty under paragraph 1 for enabling Q to commit a relevant offence is the same amount as the potential lost revenue applicable for the purposes of the corresponding relevant civil penalty (determined in accordance with the relevant sub-paragraph of paragraph 5).U.K.
(2)Where Q's offending conduct is—
(a)an offence of cheating the public revenue involving offshore activity, or
(b)an offence under section 106A of TMA 1970 involving offshore activity,
the corresponding relevant civil penalty is the penalty which Q is liable for as a result of that offending conduct.
(3)Where Q's offending conduct is an offence under section 106B, 106C or 106D of TMA 1970, the corresponding relevant civil penalty is—
(a)for an offence under section 106B of TMA 1970, a penalty under paragraph 1 of Schedule 41 to FA 2008,
(b)for an offence under section 106C of TMA 1970, a penalty under paragraph 6 of Schedule 55 to FA 2009, and
(c)for an offence under section 106D of TMA 1970, a penalty under paragraph 1 of Schedule 24 to FA 2007.
(4)In determining any amount of potential lost revenue for the purposes of this paragraph, the fact Q has been prosecuted for the offending conduct is to be disregarded.
Commencement Information
I1Sch. 20 para. 4 in force at 1.1.2017 by S.I. 2016/1249, reg. 2