# Finance Act 2015, Paragraph 15

Status: prospective

(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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-2015/schedule-20/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.