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)
60U.K.In section 212 of FA 2014 (follower notices: aggregate penalties), in subsection (4)—
(a)omit “or” at the end of paragraph (b), and
(b)after paragraph (c) insert “, or
(d)Part 5 of Schedule 18 to FA 2016 (serial tax avoidance).”