division_name: Finance Bill &#8212; Schedule 24 - Penalties for deliberately withholding information
motion: <p class="indent" pid="b192.1/2" pwmotiontext="yes">This amendment ensures that references to &#8220;category 1 information&#8221;, for the purposes of penalties for deliberately withholding tax information, operate as intended by reference to &#8220;offshore matters&#8221;.</p>