15(1)Paragraph 6 (penalty for failure continuing 12 months after penalty date) is amended as follows.
(2)In sub-paragraph (3A)—
(a)before paragraph (a) insert—
“(za)for the withholding of category 0 information, 100%,”, and
(b)in paragraph (a), for “100%” substitute “125%”.
(3)In sub-paragraph (4A)—
(a)before paragraph (a) insert—
“(za)for the withholding of category 0 information, 70%,”, and
(b)in paragraph (a), for “70%” substitute “87.5%”.
(4)In sub-paragraph (6), for “3” substitute “4”.