# Finance (No. 2) Act 2017, Paragraph 48


(1) In determining at any time whether or what information may be published in relation to a person under paragraph 46, the following penalties incurred by the person are to be disregarded—
(a) a penalty which has been reduced to nil or stayed;
(b) a penalty by reference to which information has previously been published under paragraph 46;
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d) a penalty that relates to arrangements which are related to arrangements that have already been dealt with (within the meaning given by sub-paragraph (4)).
(2) For the purposes of sub-paragraph (1)(d) arrangements are “related to” each other if they—
(a) implement the same proposal for tax arrangements, and
(b) are substantially the same as each other.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) For the purposes of sub-paragraph (1)(d) arrangements have “already been dealt with” if information about the person has already been published under paragraph 46 by reference to a penalty that relates to those arrangements.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/16/paragraph/48 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-48
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.