Point in time view as at 08/03/2017.
Finance Act 2008, Paragraph 6 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
6U.K.In paragraph 4 (standard amount), after sub-paragraph (1) insert—
“(1A)The penalty payable under paragraph 1A is 100% of the potential lost revenue.”
Commencement Information
I1Sch. 40 para. 6 in force at 1.4.2009 by S.I. 2009/571, art. 2
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