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Schedule 18 Serial tax avoidanceC1

United Kingdom

  1. 1Contents of Schedule
  2. 2Entry into the regime and basic concepts
  3. 3Annual information notices and naming
  4. 4Restriction of reliefs
  5. 5Penalty
  6. 6Corporate groups, associated persons and partnerships
  7. 7Supplemental

Annotations

Modifications

C1

Sch. 18 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZA para. 79 (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)