SCHEDULES
F1SCHEDULE 2BPenalties for contraventions of Part 6A
Annotations:
Amendments (Textual)
Amount of penalty
2
1
If the contravention is deliberate and concealed, the amount of the penalty is the maximum amount (see paragraph 10).
2
If the contravention is deliberate but not concealed, the amount of the penalty is 70% of the maximum amount.
3
In any other case, the amount of the penalty is 30% of the maximum amount.
4
The contravention is—
a
“deliberate and concealed” if the contravention is deliberate and P makes arrangements to conceal the contravention, and
b
“deliberate but not concealed” if the contravention is deliberate but P does not make arrangements to conceal the contravention.
Sch. 2B inserted (26.3.2015) by Finance Act 2015 (c. 11), s. 54(5)(8)