{
  "url": "https://openlegislation.uk/finance-act-2010/schedule-10/paragraph-13",
  "json_url": "https://openlegislation.uk/finance-act-2010/schedule-10/paragraph-13.json",
  "legislation": "ukpga/2010/13",
  "legislation_title": "Finance Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-act-2010",
  "path": "schedule/10/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "(1) Paragraph 15 (reductions for disclosure) is amended as follows.\n(2) For sub-paragraphs (1) and (2) substitute—\n“(1) If a person who would otherwise be liable to a penalty of a percentage shown in column 1 of the Table (a “standard percentage”) has made a disclosure, HMRC must reduce the standard percentage to one that reflects the quality of the disclosure.\n(2) But the standard percentage may not be reduced to a percentage that is below the minimum shown for it—\n(a) in the case of a prompted disclosure, in column 2 of the Table, and\n(b) in the case of an unprompted disclosure, in column 3 of the Table.\nStandard %\nMinimum % for prompted disclosure\nMinimum % for unprompted disclosure\n70%\n35%\n20%\n105%\n52.5%\n30%\n140%\n70%\n40%\n100%\n50%\n30%\n150%\n75%\n45%\n200%\n100%\n60%\n”.\n(3) Omit sub-paragraphs (3) and (4).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 10 para. 13 partly in force; Sch. 10 para. 13 not in force at Royal Assent see s. 35(2); Sch. 10 para. 13 in force for certain purposes at 6.4.2011 by S.I. 2011/975, art. 2(2) (with art. 5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/13",
    "retrieved_at": "2026-10-29T09:10:09.149991+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}