Finance Act 2016

3U.K.In paragraph 10 (amount of reduction for disclosure), for the Table in sub-paragraph (2) substitute—

Standard %Minimum % for prompted disclosureMinimum % for unprompted disclosure
30%15%0%
70%35%20%
100%50%30%

Commencement Information

I1Sch. 21 para. 3 in force at 1.4.2017 with effect in accordance with reg. 2 by S.I. 2017/259, reg. 2