Paragraph 14 I1

in sub-paragraph (3), for “100%” substitute “ the relevant percentage ”, and

after that sub-paragraph insert—

“(4)

The relevant percentage is—

(a)

if one of the penalties is a penalty under paragraph 6(3) or (4) and the information withheld is category 3 information, 200%,

(b)

if one of the penalties is a penalty under paragraph 6(3) or (4) and the information withheld is category 2 information, 150%, and

(c)

in all other cases, 100%.”