A penalty is payable by a person ('P') where:
(1) P is liable for a specified penalty ('the original penalty'), and the original penalty is for a deliberate failure;
(2) there is a relevant offshore asset move which occurs after the relevant time; and
(3) the main purpose, or one of the main purposes, of the relevant offshore asset move is to prevent or delay the discovery by Her Majesty's Revenue and Customs of a potential loss of revenue, and the original penalty relates to an inaccuracy or failure which relates to the same potential loss of revenue
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