xmlns:atom="http://www.w3.org/2005/Atom"
60In section 212 of FA 2014 (follower notices: aggregate penalties), in subsection (4)—
(a)omit “or” at the end of paragraph (b), and
(b)after paragraph (c) insert “, or
(d)Part 5 of Schedule 18 to FA 2016 (serial tax avoidance).”