OpenLegislation

Part 2 Publication of tax strategies

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

  1. Qualifying UK groups: duty to publish a group tax strategy
  2. Content of group tax strategy
  3. Penalty for non-compliance with paragraph 16
  4. UK sub-groups: duty to publish a sub-group tax strategy
  5. Content of a sub-group tax strategy
  6. Penalty for non-compliance with requirements of paragraph 19
  7. Qualifying companies: duty to publish a company tax strategy
  8. Content of a company tax strategy
  9. Penalty for non-compliance with paragraph 22
  10. Qualifying partnerships: duty to publish a partnership tax strategy
  11. Penalties under this Part: general provisions
  12. Failure to comply with a time limit
  13. Reasonable excuse
  14. Assessment of penalties
  15. Appeal
  16. Enforcement
  17. Power to change amount of penalties
  18. Application of provisions of TMA 1970
  19. Meaning of “tax strategy”