Point in time view as at 16/11/2017.
There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Paragraph 2.
2(1)If the contravention is deliberate and concealed, the amount of the penalty is the maximum amount (see paragraph 10).U.K.
(2)If the contravention is deliberate but not concealed, the amount of the penalty is 70% of the maximum amount.
(3)In any other case, the amount of the penalty is 30% of the maximum amount.
(4)The contravention is—
(a)“deliberate and concealed” if the contravention is deliberate and P makes arrangements to conceal the contravention, and
(b)“deliberate but not concealed” if the contravention is deliberate but P does not make arrangements to conceal the contravention.
Commencement Information
I1Sch. 13 para. 2 in force at Royal Assent for specified purposes, see s. 59
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