Paragraph 121 I1

In Schedule 18 to the Finance Act 2016 (serial tax avoidance)—

(a)

in paragraph 5(4)—

(i)

omit paragraph (b) (but not the “and” at the end of the paragraph), and

(ii)

in paragraph (c), omit “from a place outside the member States”,

(b)

in paragraph 6(2)—

(i)

omit paragraph (b) (but not the “and” at the end of the paragraph), and

(ii)

in paragraph (c), omit “from a place outside the member States”, and

(c)

in paragraph 36(8)—

(i)

omit paragraph (b), and

(ii)

in paragraph (c), omit “from a place outside the member States”.

Annotations

I1: Sch. 8 para. 121 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)