Treatment of potential lost revenue attributable to both offshore tax evasion or non-compliance and other tax evasion or non-complianceU.K.
6(1)This paragraph applies where any amount of potential lost revenue in a case falling within paragraph 4 or 5 is attributable not only to Q's offshore tax evasion or non-compliance but also to any other tax evasion or non-compliance by Q.U.K.
(2)In that case the potential lost revenue in respect of Q's offshore tax evasion or non-compliance is to be taken for the purposes of assessing the penalty to which P is liable as being or (as the case may be) including such share as is just and reasonable of the amount mentioned in sub-paragraph (1).
Commencement Information
I1Sch. 20 para. 6 in force at 1.1.2017 by S.I. 2016/1249, reg. 2