- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
15(1)For each person who enabled the arrangements mentioned in paragraph 1, the penalty payable under paragraph 1 is the total amount or value of all the relevant consideration received or receivable by that person (“the person in question”).
(2)Particular consideration is “relevant” for the purposes of this paragraph if—
(a)it is consideration for anything done by the person in question which enabled the arrangements mentioned in paragraph 1, and
(b)it has not previously been taken into account in calculating the amount of a penalty payable under paragraph 1.
(3)For the purposes of this paragraph a thing done by a person “enabled” the arrangements mentioned in paragraph 1 if, by doing that thing (alone or with anything else), the person fell within the definition in Part 4 of this Schedule of a person who enabled those arrangements.
16(1)This paragraph applies for the purposes of paragraph 15.
(2)Where consideration for anything done by a person (“A”) is, under any arrangements with A, paid or payable to a person other than A, it is to be taken to be received or receivable by A.
(3)The “consideration” for anything done by a person does not include any amount charged by that person in respect of value added tax.
(4)Consideration attributable to two or more transactions is to be apportioned on a just and reasonable basis.
(5)Any consideration given for what is in substance one bargain is to be treated as attributable to all elements of the bargain, even though—
(a)separate consideration is, or purports to be, given for different elements of the bargain, or
(b)there are, or purport to be, separate transactions in respect of different elements of the bargain.
17(1)The amount of a penalty for which a person is liable under paragraph 1 is to be reduced by the amount of any other penalty incurred by the person in respect of conduct for which the person is liable to the penalty under paragraph 1.
(2)In this paragraph “any other penalty” means a penalty—
(a)which is a penalty under a provision other than paragraph 1, and
(b)which has been assessed.
18(1)HMRC may in their discretion reduce a penalty under paragraph 1.
(2)In this paragraph the reference to reducing a penalty includes a reference to—
(a)entirely remitting the penalty, or
(b)staying, or agreeing a compromise in relation to, proceedings for the recovery of a penalty.
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
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