# Finance Act 2012, Paragraph 1


This Schedule is arranged as follows—
(a) this Part explains who is a tax adviser and what it means to engage in sanctionable conduct,
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) Part 3 confers power on HMRC to obtain relevant documents,
(ca) Part 3A confers power on HMRC to issue conduct notices,
(d) Part 4 sets out sanctions for engaging in sanctionable conduct,
(e) Part 5 provides for assessment of and appeals against penalties, and
(f) Parts 6 and 7 contain miscellaneous provisions and consequential amendments.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.