# Finance Act 2016, Paragraph 7


In paragraph 13 (amount of reduction for disclosure), for the Table in sub-paragraph (3) substitute—
“
Standard %
Minimum % for prompted disclosure
Minimum % for unprompted disclosure
30%
case A: 10%
case B: 20%
case A: 0%
case B: 10%
70%
35%
20%
100%
50%
30%
”

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/21/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-21/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.