This is the original version (as it was originally enacted).
9(1)Paragraph 9 (reductions for disclosure) is amended as follows.
(2)Before sub-paragraph (1) insert—
“(A1)Paragraph 10 provides for reductions in penalties under paragraphs 1, 1A and 2 where a person discloses an inaccuracy, a supply of false information or withholding of information, or a failure to disclose an under-assessment.”
(3)In sub-paragraph (1)—
(a)after “an inaccuracy” insert “, a supply of false information or withholding of information,”, and
(b)in paragraphs (b) and (c), for “or” substitute “, the inaccuracy attributable to the supply or false information or withholding of information, or the”.
(4)In sub-paragraph (2)(a), for “or under-assessment” substitute “, the supply of false information or withholding of information, or the under-assessment”.
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