SCHEDULES
SCHEDULE 21Penalties relating to offshore matters and offshore transfers
Amendments to Schedule 24 to the Finance Act 2007 (c. 11)
3
In paragraph 10 (amount of reduction for disclosure), for the Table in sub-paragraph (2) substitute—
“Standard %
Minimum % for prompted disclosure
Minimum % for unprompted disclosure
30%
15%
0%
70%
35%
20%
100%
50%
30%”