- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2016
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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
Standard amount of asset-based penalty
7(1)The standard amount of the asset-based penalty is the lower of—
(a)10% of the value of the asset, and
(b)offshore PLR x 10.
(2)See also—
(a)paragraphs 8 and 9, which provide for reductions in the standard amount, and
(b)Part 3, which makes provision about the identification and valuation of the asset.
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