SCHEDULES
SCHEDULE 40Penalties: amendments of Schedule 24 to FA 2007
5
1
Paragraph 3 (degrees of culpability) is amended as follows
2
In sub-paragraph (1)—
a
for “Inaccuracy in” substitute “For the purposes of a penalty under paragraph 1, inaccuracy in”, and
b
after “is deliberate” (in both places) insert “on P’s part”.
3
In sub-paragraph (2), after “deliberate” insert “on P’s part”.