Section 178 Anti-avoidance enactments

United Kingdom

(1)

In this Chapter, an “anti-avoidance enactment” means—

(a)

Part 7 of FA 2004 (disclosure of tax avoidance schemes);

(b)

Part 5 of FA 2014 (promoters of tax avoidance schemes);

(c)

Schedule 16 to F(No.2)A 2017 (penalties for enablers of defeated tax avoidance);

(d)

Schedule 17 to F(No.2)A 2017 (disclosure of tax avoidance schemes: VAT and other indirect taxes);

(e)

Chapter 1 of this Part (prohibition on promotion of certain tax avoidance arrangements).

(2)

And a reference to taking action under an anti-avoidance enactment includes a reference to taking action under—

(a)

sections 8ZF and 8ZG of the Company Directors Disqualification Act 1986 (disqualification for promoting tax avoidance);

(b)

Schedule 13 to FA 2020 (joint and several liability);

(c)

section 85 of FA 2022 (winding up petitions by an officer of HMRC);

(d)

section 86 of FA 2022 (publication by HMRC of information about tax avoidance schemes);

(e)

sections 87, 88 and 89 of FA 2022 (freezing orders etc);

(f)

Schedule 13 to FA 2022 (penalties for facilitating avoidance schemes involving non-resident promoters);

(g)

Chapter 2 of this Part (promoter action notices).