| http://www.w3.org/ns/prov#value | - 50% of the value of the denied advantage (or the remainder of the denied advantage where, for example, P amends a return to counteract only part of the denied advantage), valued in accordance with schedule 30 (s 209).Section 210 provides that HMRC may reduce the penalty to reflect the quality, including the timing, nature and extent, of P???s co-operation with the department.
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