Below are details of the amendments that were published on 6 January 2011 (see the update index for all updates)
| Section |
Details of update |
| |
|
| CH81195 |
Penalties for Inaccuracies: Types of inaccuracy: Quality of evidence: Poor co-operation |
| New Page |
|
|
| |
CH83040 |
Penalties for Inaccuracies: How to process the penalty: The timing of penalty assessments |
| Page updated for clarity |
|
|
| |
CH285460 |
new section Timing of penalty Assessments |
| |
CH285470 |
new section When the tax and penalty assessments cannot be issued together |
| |
CH285480 |
new section Poor cooperation |
| |
CH285490 |
renumbered section (CH285480) The Timeline |