# Finance (No. 2) Act 2017, Paragraph 2


(1) Parts 2 to 4 of this Schedule define—
“abusive tax arrangements”;
a “defeat in respect of the arrangements”;
a “person who enabled the arrangements”.
(2) The other Parts of this Schedule make provision supplementing paragraph 1 as follows—
(a) Part 5 makes provision about the amount of a penalty;
(b) Parts 6 to 8 provide for the assessment of penalties, referrals to the GAAR Advisory Panel and appeals against assessments;
(c) Part 9 applies information and inspection powers, and makes provision about declarations relating to legally privileged communications;
(d) Part 10 confers power to publish details of persons who have incurred penalties;
(e) Parts 11 and 12 contain miscellaneous and general provisions.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/16/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.