SCHEDULES

C1SCHEDULE 18Serial tax avoidance

Annotations:
Modifications etc. (not altering text)
C1

Sch. 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)

PART 7Supplemental

Consequential amendments

59

In section 103ZA of TMA 1970 (disapplication of sections 100 to 103 in the case of certain penalties)—

a

omit “or” at the end of paragraph (ga), and

b

after paragraph (h) insert

or

i

Part 5 of Schedule 18 to the Finance Act 2016 (serial tax avoidance).