# Finance Act 2010, Paragraph 14


In paragraph 17 (interaction with other penalties)—
(a) in sub-paragraph (3), for “100%” substitute “ the relevant percentage ”, and
(b) 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%.”

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Source: https://www.legislation.gov.uk/ukpga/2010/13/schedule/10/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2010/schedule-10/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.