SCHEDULES

SCHEDULE 20Penalties for enablers of offshore tax evasion or non-compliance

PART 1Liability for penalty

Application of provisions of TMA 1970

I116

Subject to the provisions of this Part of this Schedule, the following provisions of TMA 1970 apply for the purposes of this Part of this Schedule as they apply for the purposes of the Taxes Acts—

a

section 108 (responsibility of company officers),

b

section 114 (want of form), and

c

section 115 (delivery and service of documents).