# Finance Act 2015, Paragraph 6

Status: prospective

In paragraph 12(5) (interaction with other penalties and late payment surcharges: the relevant percentage)—
(a) before paragraph (a) insert—
“(za) if the penalty imposed under paragraph 1 is for an inaccuracy in category 0, 100%,”, and
(b) in paragraph (a), for “100%” substitute “ 125% ”.

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Source: https://www.legislation.gov.uk/ukpga/2015/11/schedule/20/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2015/schedule-20/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.