# Finance Act 2016, Section 159: Serial tax avoidance


Schedule 18 contains provision about the issue of warning notices to, and further sanctions for, persons who incur a relevant defeat in relation to arrangements.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/section/159 (the official version)
Page: https://openlegislation.uk/finance-act-2016/section-159
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.