PART 10Tax avoidance and evasion
Offshore activities
I1162Penalties for enablers of offshore tax evasion or non-compliance
I21
Schedule 20 makes provision for penalties for persons who enable offshore tax evasion or non-compliance by other persons.
2
Subsection (1) and that Schedule come into force on such day as the Treasury may appoint by regulations made by statutory instrument.
3
Regulations under this section may—
a
commence a provision generally or only for specified purposes,
b
appoint different days for different purposes, and
c
make supplemental, incidental and transitional provision in connection with the coming into force of any provision of the Schedule.