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Link to original content: http://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/19/data.akn
http://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/19Finance Act 2015An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-04-25Expert Participation2024-04-06SCHEDULESSCHEDULE 20Penalties in connection with offshore matters and offshore transfersPenalties for failure to make returns etc19

In paragraph 17(4) (interaction with other penalties and late payment surcharges), omit the “and” at the end of paragraph (b) and after that paragraph insert—

ba

if one of the penalties is a penalty under paragraph 6(3) or (4) and the information withheld is category 1 information, 125%, and

.