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
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