5(1)Paragraph 3 (degrees of culpability) is amended as followsU.K.
(2)In sub-paragraph (1)—
(a)for “Inaccuracy in” substitute “ For the purposes of a penalty under paragraph 1, inaccuracy in ”, and
(b)after “is deliberate” (in both places) insert “ on P's part ”.
(3)In sub-paragraph (2), after “deliberate” insert “ on P's part ”.
Commencement Information
I1Sch. 40 para. 5 in force at 1.4.2009 by S.I. 2009/571, art. 2