3U.K.The original penalty is for a “deliberate failure” if—
(a)in the case of a penalty within paragraph 2(a), the inaccuracy to which it relates was deliberate on P's part (whether or not concealed);
(b)in the case of a penalty within paragraph 2(b), the failure by P was deliberate (whether or not concealed);
(c)in the case of a penalty within paragraph 2(c), the withholding of the information, resulting from the failure to make the return, is deliberate (whether or not concealed).