Sch 9ZD para 35
Where a person corrects a non-UK return in a way that constitutes telling the tax authorities for the administering member State about— (a) an inaccuracy in the return, (b) a supply of false information, or (c) a withholding of information, the person is regarded as telling HMRC about that for the purposes of paragraph 9 of Schedule 24 to the Finance Act 2007.