# Finance (No. 3) Act 2010, Paragraph 6


(1) Paragraph 12 (amount of penalty for other CIS returns after 12 months) is amended as follows.
(2) In sub-paragraph (2), after “P” insert “ deliberately ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/33/schedule/10/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-no-3-act-2010/schedule-10/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.