# Finance (No. 2) Act 2017, Paragraph 4


Condition A is that the original offshore tax non-compliance has not been fully corrected before the end of the tax year 2016-17 (see paragraph 13).

---
Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/18/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-18/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.