SCHEDULES
SCHEDULE 40Penalties: amendments of Schedule 24 to FA 2007
I15
1
Paragraph 3 (degrees of culpability) is amended as follows
2
In sub-paragraph (1)—
a
for “Inaccuracy in” substitute “
For the purposes of a penalty under paragraph 1, inaccuracy in
”
, and
b
after “is deliberate”
(in both places) insert “
on P's part
”
.
3
In sub-paragraph (2), after “deliberate” insert “
on P's part
”
.