SCHEDULES
SCHEDULE 21Penalties relating to offshore matters and offshore transfers
Amendments to Schedule 55 to the Finance Act 2009 (c.10)
I111
In paragraph 15 (amount of reduction for disclosure), for the Table in sub-paragraph (2) substitute—
Standard %
Minimum % for prompted disclosure
Minimum % for unprompted disclosure
70%
35%
20%
100%
50%
30%