Schedule 3 Penalties
Table 1
| Penalty to be applied for 2027 calendar year (%) | Penalty to be applied for 2028 calendar year onwards (%) |
|---|---|
| 10 | 15 |
Table 2
| Penalty to be applied for 2028 calendar year (%) | Penalty to be applied for 2029 calendar year onwards (%) |
|---|---|
| 10 | 15 |