CH122100 - Offshore matters: asset-based penalties: definitions: contents
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CH122110Asset-based income
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CH122120Standard offshore tax penalty - failure to correct penalty
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CH122130Tax year to which standard offshore tax penalty or failure to correct penalty relates
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CH122140Offshore matter
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CH122150Offshore transfer
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CH122160Offshore potential lost revenue
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CH122170Combined penalty
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CH122180Investigation period and penalty restrictions