Paragraph 15

Not yet in force

(1)

Paragraph 6 (penalty for failure continuing 12 months after penalty date) is amended as follows.

(2)

In sub-paragraph (3A)—

(a)

before paragraph (a) insert—

“(za)
for the withholding of category 0 information, 100%,”, and

(b)

in paragraph (a), for “100%” substitute “ 125% ”.

(3)

In sub-paragraph (4A)—

(a)

before paragraph (a) insert—

“(za)
for the withholding of category 0 information, 70%,”, and

(b)

in paragraph (a), for “70%” substitute “ 87.5% ”.

(4)

In sub-paragraph (6), for “3” substitute “ 4 ”.