# Finance (No. 3) Act 2010, Paragraph 5


(1) Paragraph 11 (amount of penalty for certain CIS returns after 12 months) is amended as follows.
(2) In sub-paragraph (2), after “P” in the first place it occurs insert “ deliberately ”.
(3) In sub-paragraph (5), for “any other case” substitute “ any case not falling within sub-paragraph (2) ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-no-3-act-2010/schedule-10/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.