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”.