SCHEDULES
SCHEDULE 40Penalties: amendments of Schedule 24 to FA 2007
I16
In paragraph 4 (standard amount), after sub-paragraph (1) insert—
1A
The penalty payable under paragraph 1A is 100% of the potential lost revenue.
In paragraph 4 (standard amount), after sub-paragraph (1) insert—
1A
The penalty payable under paragraph 1A is 100% of the potential lost revenue.