48(1)In determining at any time whether or what information may be published in relation to a person under paragraph 46, the following penalties incurred by the person are to be disregarded—U.K.
(a)a penalty which has been reduced to nil or stayed;
(b)a penalty by reference to which information has previously been published under paragraph 46;
(c)a penalty where—
(i)the arrangements to which the penalty relates (“the arrangements concerned”) are related to other arrangements, and
(ii)the condition in sub-paragraph (3) is not met;
(d)a penalty that relates to arrangements which are related to arrangements that have already been dealt with (within the meaning given by sub-paragraph (4)).
(2)For the purposes of sub-paragraph (1)(c) and (d) arrangements are “related to” each other if they—
(a)implement the same proposal for tax arrangements, and
(b)are substantially the same as each other.
(3)The condition referred to in sub-paragraph (1)(c) is that HMRC reasonably believe that—
(a)defeats have been incurred in the case of all the arrangements that are related to the arrangements concerned (“the related arrangements”), and
(b)each penalty under paragraph 1 which relates to the arrangements concerned or to any of the related arrangements has become final.
(4)For the purposes of sub-paragraph (1)(d) arrangements have “already been dealt with” if information about the person has already been published under paragraph 46 by reference to a penalty that relates to those arrangements.