SCHEDULES
SCHEDULE 10Penalty for failure to make returns etc
9
In paragraph 15(5) (reductions for disclosure not below certain amounts)—
a
for “paragraph 11(3) or (4)” substitute “
sub-paragraph (3) or (4) of any of paragraphs 11, 13E and 13J
”
, and
b
for “paragraph 11(3)(b) or (4)(b)
(as the case may be)” substitute “
paragraph (b) of that sub-paragraph
”
.