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).”
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)