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SCHEDULES

SCHEDULE 18E+W+S+N.I.Serial tax avoidance

PART 7 E+W+S+N.I.Supplemental

Consequential amendmentsE+W+S+N.I.

59In section 103ZA of TMA 1970 (disapplication of sections 100 to 103 in the case of certain penalties)—

(a)omit “or” at the end of paragraph (ga), and

(b)after paragraph (h) insert or

(i)Part 5 of Schedule 18 to the Finance Act 2016 (serial tax avoidance).

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).

61(1)The Social Security Contributions and Benefits Act 1992 is amended as follows.E+W+S+N.I.

(2)In section 11A (application of certain provisions of the Income Tax Acts in relation to Class 2 contributions under section 11(2)), in subsection (1), at the end of paragraph (e) insert—

(ea)the provisions of Schedule 18 to the Finance Act 2016 (serial tax avoidance);.

(3)In section 16 (application of Income Tax Acts and destination of Class 4 contributions), in subsection (1), at the end of paragraph (d) insert and

(e)the provisions of Schedule 18 to the Finance Act 2016 (serial tax avoidance),.

62In the Social Security Contributions and Benefits (Northern Ireland) Act 1992, in section 11A (application of certain provisions of the Income Tax Acts in relation to Class 2 contributions under section 11(2)), in subsection (1), at the end of paragraph (e) insert—

(ea)the provisions of Schedule 18 to the Finance Act 2016 (serial tax avoidance);.