SCHEDULES
SCHEDULE 21Penalties relating to offshore matters and offshore transfers
Amendments to Schedule 41 to the Finance Act 2008 (c. 9)
7
In paragraph 13 (amount of reduction for disclosure), for the Table in sub-paragraph (3) substitute—
“Standard %
Minimum % for prompted disclosure
Minimum % for unprompted disclosure
30%
case A: 10%
case A: 0%
case B: 20%
case B: 10%
70%
35%
20%
100%
50%
30%”