SCHEDULES
SCHEDULE 21Penalties relating to offshore matters and offshore transfers
Amendments to Schedule 24 to the Finance Act 2007 (c. 11)
I13
In paragraph 10 (amount of reduction for disclosure), for the Table in sub-paragraph (2) substitute—
Standard %
Minimum % for prompted disclosure
Minimum % for unprompted disclosure
30%
15%
0%
70%
35%
20%
100%
50%
30%