164 Offshore tax errors etc: publishing details of deliberate tax defaulters
Finance Act 2016 (2016 c 24) | Legislation

164  Offshore tax errors etc: publishing details of deliberate tax defaulters

(1)     Section 94 of FA 2009 (publishing details of deliberate tax defaulters) is amended as follows.

(2)     After subsection (4), insert—

“(4A)     Subsection (4B) applies where a person who is a body corporate or a partnership has incurred—

(a)     a penalty under paragraph 1 of Schedule 24 to FA 2007 in respect of a deliberate inaccuracy which involves an offshore matter or an offshore transfer (within the meaning of paragraph 4A of that Schedule), or

(b)     a penalty under paragraph 1 of Schedule 41 to FA 2008 in respect of a deliberate failure which involves an offshore

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