# Finance Act 2015, Paragraph 19

Status: prospective

In paragraph 17(4) (interaction with other penalties and late payment surcharges), omit the “and” at the end of paragraph (b) and after that paragraph insert—
“(ba) if one of the penalties is a penalty under paragraph 6(3) or (4) and the information withheld is category 1 information, 125%, and”.

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Source: https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-act-2015/schedule-20/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.