# Finance Act 2008, Paragraph 5


(1) Paragraph 3 (degrees of culpability) is amended as follows
(2) In sub-paragraph (1)—
(a) for “Inaccuracy in” substitute “ For the purposes of a penalty under paragraph 1, inaccuracy in ”, and
(b) after “is deliberate” (in both places) insert “ on P's part ”.
(3) In sub-paragraph (2), after “deliberate” insert “ on P's part ”.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/40/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-40/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.