# Finance Act 2008, Paragraph 6C


The penalty payable under paragraph 3(2) is 100% of the potential lost revenue.

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