Section 75

The Finance Act 2001 is amended, in section 99B(1), in paragraph (a) of the definition of "qualifying disclosure" by the substitution of the following subparagraph for subparagraph (ii):

"(ii) full particulars of all matters occasioning any liability to tax or duty that gives rise to -

(I) a penalty referred to in section 1077E(4) or 1077F(6), as appropriate, of the Taxes Consolidation Act 1997,

(II) a penalty referred to in section 134A(2) of the Stamp Duties Consolidation Act 1999,

(III) a penalty referred to in section 116(4) or 116A(6), as appropriate, of the Value-Added Tax Consolidation Act 2010, and

(IV) the application of section 1077E(4) or 1077F(6), as appropriate, of the Taxes Consolidation Act 1997, to the Capital Acquisitions Tax Consolidation Act 2003,

and".