8(1)Paragraph 6 (potential lost revenue: multiple errors) is amended as follows.U.K.
(2)In sub-paragraphs (1) and (2), after “penalty” insert “ under paragraph 1 ”.
(3)In sub-paragraph (5), after “calculating” insert “ for the purposes of a penalty under paragraph 1 ”.
Commencement Information
I1Sch. 40 para. 8 in force at 1.4.2009 by S.I. 2009/571, art. 2