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Link to original content: http://www.legislation.gov.uk/ukpga/2016/24/schedule/20/paragraph/6/data.html
http://www.legislation.gov.uk/id/ukpga/2016/24/schedule/20

SCHEDULES

SCHEDULE 20Penalties for enablers of offshore tax evasion or non-compliance

PART 1Liability for penalty

Treatment of potential lost revenue attributable to both offshore tax evasion or non-compliance and other tax evasion or non-compliance

I16

1

This paragraph applies where any amount of potential lost revenue in a case falling within paragraph 4 or 5 is attributable not only to Q's offshore tax evasion or non-compliance but also to any other tax evasion or non-compliance by Q.

2

In that case the potential lost revenue in respect of Q's offshore tax evasion or non-compliance is to be taken for the purposes of assessing the penalty to which P is liable as being or (as the case may be) including such share as is just and reasonable of the amount mentioned in sub-paragraph (1).