SCHEDULES
SCHEDULE 21Penalties in connection with offshore asset moves
Amount of the penalty
6
1
The penalty payable under paragraph 1(1) is 50% of the amount of the original penalty payable by P.
2
The penalty payable under paragraph 1(1) is not a penalty determined by reference to a liability to tax (despite the fact that the original penalty by reference to which it is calculated may be such a penalty).