Part 1 Liability for penalty

1. Liability for penalty
2. Meaning of “involving offshore activity” and related expressions
3. Amount of penalty
4. Potential lost revenue: enabling Q to commit relevant offence
5. Potential lost revenue: enabling Q to engage in conduct incurring relevant civil penalty
6. Treatment of potential lost revenue attributable to both offshore tax evasion or non-compliance and other tax evasion or non-compliance
7. Reduction of penalty for disclosure etc by P
8. Procedure for assessing penalty, etc
9. Appeals
10. Double jeopardy
11. Application of provisions of TMA 1970
12. Interpretation of Part 1