Paragraph 3 I1

The penalty payable under paragraph 1 is (except in a case mentioned in sub-paragraph (2)) the higher of—

In a case where P has enabled Q to engage in conduct which makes Q liable to a penalty under paragraph 1 of Schedule 21 to FA 2015, the penalty payable under paragraph 1 is the higher of—

In sub-paragraph (2)(a) “the original tax non-compliance” means the conduct that incurred the original penalty and “the potential lost revenue” (in respect of that non-compliance) is—

according to whether the original penalty was incurred under paragraph 1 of Schedule 24, paragraph 1 of Schedule 41 F3or paragraph 6 of Schedule 55 , paragraph 6 of Schedule 55 or paragraph 3 of Schedule 25.