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”.