# Finance (No. 2) Act 2017, Paragraph 5


Condition B is that—
(a) the original offshore tax non-compliance involved a potential loss of revenue when it was committed, and
(b) if the original offshore tax non-compliance has been corrected in part by the end of the tax year 2016-17, the uncorrected part at that time involved a potential loss of revenue.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/18/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-18/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.