Schedule 43C Penalty under section 212A or 212B: supplementary provisionF1F2

United Kingdom

1. Value of the counteracted advantage: introduction
2. Value of the counteracted advantage: basic rule
3. Value of counteracted advantage: losses
4. Value of counteracted advantage: deferred tax
5. Assessment of penalty
6. Alteration of assessment of penalty
7. Revision of assessment following consequential relieving adjustment
8. Aggregate penalties
9. Appeal against penalty
10. Mitigation of penalties
11. Interpretation