# Finance (No. 2) Act 2017, Section 65: Penalties for enablers of defeated tax avoidance


Schedule 16 makes provision for penalties for persons who enable tax avoidance which is defeated.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/section/65 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/section-65
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.