# Finance Act 2016, Paragraph 60


In section 212 of FA 2014 (follower notices: aggregate penalties), in subsection (4)—
(a) omit “or” at the end of paragraph (b), and
(b) after paragraph (c) insert
“, or
(d) Part 5 of Schedule 18 to FA 2016 (serial tax avoidance).”

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/18/paragraph/60 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-18/paragraph-60
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.