Finance (No. 2) Act 2017

Amount of penalty

15 (1) For each person who enabled the arrangements mentioned in paragraph 1, the penalty payable under paragraph 1 is the total amount or value of all the relevant consideration received or receivable by that person (“the person in question”).

(2) Particular consideration is “relevant” for the purposes of this paragraph if—

(a) it is consideration for anything done by the person in question which enabled the arrangements mentioned in paragraph 1, and

(b) it has not previously been taken into account in calculating the amount of a penalty payable under paragraph 1.

(3) For the purposes of this paragraph a thing done by a person “enabled” the arrangements mentioned in paragraph 1 if, by doing that thing (alone or with anything else), the person fell within the definition in Part 4 of this Schedule of a person who enabled those arrangements.