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Finance Act 2008

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6U.K.In paragraph 4 (standard amount), after sub-paragraph (1) insert—

“(1A)The penalty payable under paragraph 1A is 100% of the potential lost revenue.”

Commencement Information

I1Sch. 40 para. 6 in force at 1.4.2009 by S.I. 2009/571, art. 2

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