Amendments to Schedule 41 to the Finance Act 2008 (c. 9)
7In paragraph 13 (amount of reduction for disclosure), for the Table in sub-paragraph (3) substitute—
| “Standard % | Minimum % for prompted disclosure | Minimum % for unprompted disclosure |
|---|---|---|
| 30% | case A: 10% | case A: 0% |
| case B: 20% | case B: 10% | |
| 70% | 35% | 20% |
| 100% | 50% | 30%” |