Paragraph 23 I1
Part 5 of FA 2014 (promoters of tax avoidance schemes) has effect with the following modifications.
Annotations
Commencement
- I1
Sch. 2 para. 23 partly in force; Sch. 2 para. 23 in force for specified purposes at Royal Assent and otherwise in force at 12.4.2015, see Sch. 2 para. 33(2)