Category 3


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Category 3

A category of microorganisms delineated by the UK’s Advisory Committee on Dangerous Pathogens which corresponds to Hazard Group (Biohazard Level) 3 organisms—e.g., HBV, HCV, HIV, Salmonella typhi, Salmonella paratyphi, Mycobacterium tuberculosis, Brucella, Creutzfeldt-Jakob agent. The ACDP defines this group as biological agents that can cause severe human disease and present a serious hazard to employees. An ACDP Category 3 agent may present a risk of spreading to the community, but effective prophylaxis or treatment may be available.
References in periodicals archive ?
6679(a), failure to file Form 5471 and Schedule N by a Category 1 filer or Form 5471 and Schedule O by a Category 3 filer may result in a $1,000 penalty per reportable transaction.
6038B(c)(1), Category 3 filers who fail to properly report a contribution to a foreign partnership are subject to a penalty of 10% of the property's fair market value (FMV).