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Finance Act 2015
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6U.K.In paragraph 12(5) (interaction with other penalties and late payment surcharges: the relevant percentage)—
(a)before paragraph (a) insert—
“(za)if the penalty imposed under paragraph 1 is for an inaccuracy in category 0, 100%,”, and
(b)in paragraph (a), for “100%” substitute “ 125% ”.
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