SCHEDULES

SCHEDULE 18Serial tax avoidance

PART 7Supplemental

61Consequential amendments

1

The Social Security Contributions and Benefits Act 1992 is amended as follows.

2

In section 11A (application of certain provisions of the Income Tax Acts in relation to Class 2 contributions under section 11(2)), in subsection (1), at the end of paragraph (e) insert—

ea

the provisions of Schedule 18 to the Finance Act 2016 (serial tax avoidance);

3

In section 16 (application of Income Tax Acts and destination of Class 4 contributions), in subsection (1), at the end of paragraph (d) insert

and

e

the provisions of Schedule 18 to the Finance Act 2016 (serial tax avoidance),