# Finance Act 2008, Paragraph 6CA


(1) The penalty payable under paragraph 3A is—
(a) for a deliberate and concealed act or failure, 100% of the potential lost revenue, and
(b) for a deliberate but not concealed act or failure, 70% of the potential lost revenue.
(2) No penalty is payable under paragraph 3A in any other case.

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