Paragraph 59
In section 103ZA of TMA 1970 (disapplication of sections 100 to 103 in the case of certain penalties)—
(a)
omit “or” at the end of paragraph (ga), and
(b)
after paragraph (h) insert
“or
(i)Part 5 of Schedule 18 to the Finance Act 2016 (serial tax avoidance).”
Notes on Schedule 18
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)