SCHEDULES
SCHEDULE 21Penalties relating to offshore matters and offshore transfers
Amendments to Schedule 41 to the Finance Act 2008 (c. 9)
I17
In paragraph 13 (amount of reduction for disclosure), for the Table in sub-paragraph (3) substitute—
Standard %
Minimum % for prompted disclosure
Minimum % for unprompted disclosure
30%
case A: 10%
case B: 20%
case A: 0%
case B: 10%
70%
35%
20%
100%
50%
30%