OpenLegislation

Part 5 Promoters of tax avoidance schemesC1C2C3C4

United Kingdom

  1. Introduction
  2. Stop notices
  3. Conduct notices
  4. Defeat notices
  5. Monitoring notices: procedure and publication
  6. Allocation and distribution of promoter reference number
  7. Obtaining information and documents
  8. Obtaining information and documents: appeals
  9. Obtaining information and documents: supplementary
  10. Penalties
  11. Offences
  12. Supplemental

Annotations

Modifications

C1

Pt. 5 applied (with modifications) by 1992 c. 7 (N.I.), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)

C2

Pt. 5 applied (with modifications) by 1992 c. 4, s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)

C3

Pt. 5 modified (12.2.2015 for specified purposes, 12.4.2015 in so far as not already in force) by National Insurance Contributions Act 2015 (c. 5), Sch. 2 Pt. 2, Sch. 2 para. 33(2)

C4

Pt. 5 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 16(1)(d) (as inserted (12.4.2015) by National Insurance Contributions Act 2015 (c. 5), Sch. 2 para. 32)