Section 116A of the Value-Added Tax Consolidation Act 2010 is amended -

(a) in subsection (1), in the definition of "qualifying disclosure", by the substitution of the following subparagraph for subparagraph (ii) of paragraph (a):

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

(I) a penalty referred to in section 1077F(6) of the Taxes Consolidation Act 1997,

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

(III) the application of section 1077F(6) of the Taxes Consolidation Act 1997 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

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

"(9) Where -

(a) the aggregate amount of -

(i) the liability to tax (within the meaning of subsection (1)),

(ii) the liability to tax (within the meaning of section 1077F(1) of the Taxes Consolidation Act 1997),