Paragraph 3 Serial tax avoidance
United Kingdom
In paragraph 4(2) of Schedule 18 to FA 2016 (serial tax avoidance: definition of indirect tax), after “climate change levy” insert—
“carbon border adjustment mechanism”.
United Kingdom
In paragraph 4(2) of Schedule 18 to FA 2016 (serial tax avoidance: definition of indirect tax), after “climate change levy” insert—
“carbon border adjustment mechanism”.