# Finance Act 2016, 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).”

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/18/paragraph/59 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-59
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.