Schedule 35 Promoters of tax avoidance schemes: penalties

1. Introduction
2. Penalties for failure to comply
3. Daily default penalties for failure to comply
4. Penalties for inaccurate information and documents
5. Power to change amount of penalties
6. Concealing, destroying etc documents following imposition of a duty to provide information
7. Concealing, destroying etc documents following informal notification
8. Failure to comply with time limit
9. Reasonable excuse
10. Assessment of penalty and appeals
11. Interest on penalties
12. Double jeopardy
13. Overlapping penalties