Finance Act 2016

7U.K.In paragraph 13 (amount of reduction for disclosure), for the Table in sub-paragraph (3) substitute—

Standard %Minimum % for prompted disclosureMinimum % for unprompted disclosure
30%

case A: 10%

case B: 20%

case A: 0%

case B: 10%

70%35%20%
100%50%30%

Commencement Information

I1Sch. 21 para. 7 in force at 1.4.2017 with effect in accordance with reg. 2 by S.I. 2017/259, reg. 2