Section 1077F of the Principal Act is amended -

(a) in subsection (1), in the definition of "qualifying disclosure" -

(i) in paragraph (a), 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 116A(6) of the Value-Added Tax Consolidation Act 2010

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

(III) the application of subsection (6) to the Capital Acquisitions Tax Consolidation Act 2003, and

(IV) a penalty referred to in section 99C(6) of the Finance Act 2001,

and",

and

(ii) in paragraph (b), by the substitution of "subsection (7) or (8) " for "subsections (7) and (8) ",

and

(b) by the substitution of the following subsection for subsection (9) -

"(9) Where -

(a) the aggregate amount of -