Paragraph 5 I1

(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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