Modifications etc. (not altering text)
C1Sch. 18 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZA para. 79 (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)
1U.K.In this Schedule—
(a)Part 2 provides for HMRC to give warning notices to persons who incur relevant defeats and includes—
(i)provision about the duration of warning periods under warning notices (see paragraph 3), and
(ii)definitions of “relevant defeat” and other key terms;
(b)Part 3 contains provisions about persons to whom a warning notice has been given, and in particular—
(i)imposes a duty to give information notices, and
(ii)allows the Commissioners to publish information about such persons in certain cases involving repeated relevant defeats;
(c)Part 4 contains provision about the restriction of reliefs;
(d)Part 5 imposes liability to penalties on persons who incur relevant defeats in relation to arrangements used in warning periods;
(e)Part 6 contains provisions about corporate groups, associated persons and partnerships;
(f)Part 7 contains definitions and other supplementary provisions.