# Finance Act 2008, Paragraph 9


(1) Paragraph 9 (reductions for disclosure) is amended as follows.
(2) Before sub-paragraph (1) insert—
“(A1) Paragraph 10 provides for reductions in penalties under paragraphs 1, 1A and 2 where a person discloses an inaccuracy, a supply of false information or withholding of information, or a failure to disclose an under-assessment.”
(3) In sub-paragraph (1)—
(a) after “an inaccuracy” insert “ , a supply of false information or withholding of information, ”, and
(b) in paragraphs (b) and (c), for “or” substitute “ , the inaccuracy attributable to the supply or false information or withholding of information, or the ”.
(4) In sub-paragraph (2)(a), for “or under-assessment” substitute “ , the supply of false information or withholding of information, or the under-assessment ”.

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