# Finance Act 2008, Paragraph 6B


The penalty payable under any of paragraphs 2, 3(1) and 4 is—
(a) for a deliberate and concealed act or failure, 100% of the potential lost revenue,
(b) for a deliberate but not concealed act or failure, 70% of the potential lost revenue, and
(c) for any other case, 30% of the potential lost revenue.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/41/paragraph/6B (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-41/paragraph-6B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.