Schedule 19 Large businesses: tax strategies and sanctions

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 19 para. 51(8)(b) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 48(2)
Sch. 19 para. 52(1) words substituted by Finance (No. 2) Act 2017 Sch. 14 para. 48(3)(a)
Sch. 19 para. 52(3) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 48(3)(b)(i)
Sch. 19 para. 52(3) words substituted by Finance (No. 2) Act 2017 Sch. 14 para. 48(3)(b)(ii)
Sch. 19 para. 53(1) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 48(4)(a)
Sch. 19 para. 53(1) words inserted by Finance (No. 2) Act 2017 Sch. 14 para. 48(4)(b)
Sch. 19 para. 58(1) words substituted by Finance (No. 2) Act 2017 Sch. 14 para. 48(5)
Sch. 19 para. 12(5)(a) words renumbered as Sch. 19 para. 12(5)(a) by Finance (No. 2) Act 2017 Sch. 14 para. 49(2)(a)
Sch. 19 para. 12(5)(a) word inserted by Finance (No. 2) Act 2017 Sch. 14 para. 49(2)(b)
Sch. 19 para. 12(5)(b) inserted by Finance (No. 2) Act 2017 Sch. 14 para. 49(2)(c)
Sch. 19 para. 13(c) words substituted by Finance (No. 2) Act 2017 Sch. 14 para. 49(3)