Calculation of penalty etc Calculation of penalty etc

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

• Sch. 31 para. 2(3)(a) words renumbered as Sch. 31 para. 2(3)(a) by Finance (No. 2) Act 2017 Sch. 14 para. 45(2)(a)(i)
• Sch. 31 para. 2(3)(a) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 45(2)(a)(ii)
• Sch. 31 para. 2(3)(b) inserted by Finance (No. 2) Act 2017 Sch. 14 para. 45(2)(a)(iii)
• Sch. 31 para. 2(4) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 45(2)(b)
• Sch. 31 para. 2(4A) inserted by Finance (No. 2) Act 2017 Sch. 14 para. 45(2)(c)
• Sch. 31 para. 3(1) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 45(3)(a)
• Sch. 31 para. 3(1A) inserted by Finance (No. 2) Act 2017 Sch. 14 para. 45(3)(b)
• Sch. 31 para. 3(2) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 45(3)(c)
• Sch. 31 para. 3(4)(a) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 45(3)(d)(i)
• Sch. 31 para. 3(4)(b) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 45(3)(d)(ii)
• Sch. 31 para. 5(a) words renumbered as Sch. 31 para. 5(a) by Finance (No. 2) Act 2017 Sch. 14 para. 45(4)(a)
• Sch. 31 para. 5(a) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 45(4)(b)
• Sch. 31 para. 5(b) inserted by Finance (No. 2) Act 2017 Sch. 14 para. 45(4)(c)