11(1)Paragraph 6 (amount of penalty if failure continues more than 12 months) is amended as follows.U.K.
(2)In sub-paragraph (3)(a), for “100%” substitute “ the relevant percentage ”.
(3)After sub-paragraph (3) insert—
“(3A)For the purposes of sub-paragraph (3)(a), the relevant percentage is—
(a)for the withholding of category 1 information, 100%,
(b)for the withholding of category 2 information, 150%, and
(c)for the withholding of category 3 information, 200%.”
(4)In sub-paragraph (4)(a), for “70%” substitute “ the relevant percentage ”.
(5)After sub-paragraph (4) insert—
“(4A)For the purposes of sub-paragraph (4)(a), the relevant percentage is—
(a)for the withholding of category 1 information, 70%,
(b)for the withholding of category 2 information, 105%, and
(c)for the withholding of category 3 information, 140%.”
(6)After sub-paragraph (5) insert—
“(6)Paragraph 6A explains the 3 categories of information.”
Commencement Information
I1Sch. 10 para. 11 partly in force; Sch. 10 para. 11 not in force at Royal Assent see s. 35(2); Sch. 10 para. 11 in force for certain purposes at 6.4.2011 by S.I. 2011/975, art. 2(2) (with art. 5)