# Finance (No. 2) Act 2017, Paragraph 3


(1) At the end of the 2016-17 tax year a person has “relevant offshore tax non-compliance” to correct if—
(a) Conditions A and B are satisfied in respect of any offshore tax non-compliance committed by that person on or before 5 April 2017 (“the original offshore tax non-compliance”), and
(b) Condition C will be satisfied on the relevant date (see paragraph 6).
(2) Where the original offshore tax non-compliance committed by a person has been corrected in part by the end of the tax year 2016-17, the person's “relevant offshore tax non-compliance” is the uncorrected part of the original offshore tax non-compliance.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/18/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-18/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.