34. In section 139 of TCMA (reduction in penalty under Chapter 3 for disclosure), in subsection (2) —
(a)omit the “or” after paragraph (b);
(b)after paragraph (c) insert—
“(d)an inaccuracy which is relevant to a person’s entitlement to a tax credit or liability to pay an amount in respect of a tax credit,
(e)a supply of false information, or withholding of information, which is relevant to a person’s entitlement to a tax credit or liability to pay an amount in respect of a tax credit, or
(f)a failure to disclose an under-assessment in respect of a person’s liability to pay an amount in respect of a tax credit.”