Amendments to Schedule 55 to the Finance Act 2009 (c.10)
11In paragraph 15 (amount of reduction for disclosure), for the Table in sub-paragraph (2) substitute—
| “Standard % | Minimum % for prompted disclosure | Minimum % for unprompted disclosure |
|---|---|---|
| 70% | 35% | 20% |
| 100% | 50% | 30%” |