Section 134A of the Stamp Duties Consolidation Act 1999 is amended -

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

"(a) in relation to a penalty referred to in subsection (3), a disclosure that the Commissioners are satisfied is a disclosure of complete information in relation to, and full particulars of, all matters occasioning a liability to duty that gives rise to a penalty referred to in subsection (3), and full particulars of all matters occasioning any liability to tax that gives rise to a penalty referred to in sections 1077E(4) and 1077F(6) of the Taxes Consolidation Act 1997 (including those provisions as applied to the Capital Acquisitions Tax Consolidation Act 2003 by section 58(9) (b) of that Act), sections 116(4) and 116A(6) of the Value-Added Tax Consolidation Act 2010 and section 99C(6) of the Finance Act 2001, and",

and

(b) by the substitution of the following subsection for subsection (15):

"(15)

(a) For the purposes of this subsection, the liability to duty shall include the amount calculated in accordance with subsection (9A).

(b) Where -

(i) the aggregate amount of -

(I) the liability to duty,