There are currently no known outstanding effects for the Finance Act 2015, Paragraph 6.
6(1)The penalty payable under paragraph 1(1) is 50% of the amount of the original penalty payable by P.U.K.
(2)The penalty payable under paragraph 1(1) is not a penalty determined by reference to a liability to tax (despite the fact that the original penalty by reference to which it is calculated may be such a penalty).
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