Part 2 Liability to a penalty

1. Penalty for deliberately withholding information
2. Categories of information
3. Power to make changes relating to categories of information by regulations
4. Offshore transfers
5. Reductions for disclosure
6. Special reduction
7. Interaction with other penalties
8. Determination of penalty where no return made
9. Assessments
10. Supplementary assessments
11. Time limit for assessments