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SCHEDULES

SCHEDULE 16U.K.Penalties for enablers of defeated tax avoidance

PART 9 U.K.Information

Specific modifications of Schedule 36 to FA 2008 as appliedU.K.

Prospective

43U.K.Paragraphs 50 and 51 are excluded from the application of the Schedule for [F1a purpose] mentioned in paragraph 40(1) above.

Textual Amendments

F1Words in Sch. 16 para. 43 substituted (with effect in accordance with s. 123(12) of the amending Act) by Finance Act 2021 (c. 26), s. 123(7) (with s. 123(12))