Finance Act 2016

59 U.K. 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).”