9(1)Paragraph 9 (reductions for disclosure) is amended as follows.U.K.
(2)Before sub-paragraph (1) insert—
“(A1)Paragraph 10 provides for reductions in penalties under paragraphs 1, 1A and 2 where a person discloses an inaccuracy, a supply of false information or withholding of information, or a failure to disclose an under-assessment.”
(3)In sub-paragraph (1)—
(a)after “an inaccuracy” insert “ , a supply of false information or withholding of information, ”, and
(b)in paragraphs (b) and (c), for “or” substitute “ , the inaccuracy attributable to the supply or false information or withholding of information, or the ”.
(4)In sub-paragraph (2)(a), for “or under-assessment” substitute “ , the supply of false information or withholding of information, or the under-assessment ”.
Commencement Information
I1Sch. 40 para. 9 in force at 1.4.2009 by S.I. 2009/571, art. 2