Full text
105% of the amount of the benefit, except if the charity or association is liable under paragraph (b) for a penalty in respect of the benefit; or
105% of the amount of the benefit, except if the charity or association is liable under paragraph (b) for a penalty in respect of the benefit; or
105% of the amount of the benefit, except if the charity is liable under paragraph (b) for a penalty in respect of the benefit; or