http://www.legislation.gov.uk/ukpga/2016/24/section/159/enactedFinance Act 2016enKing's Printer of Acts of Parliament2020-04-17
Finance Act 2016Sch. 19 para. 51(8)(b)Finance (No. 2) Act 2017Sch. 14 para. 48(2)s. 61(6)Finance Act 2016Sch. 19 para. 53(1)Finance (No. 2) Act 2017Sch. 14 para. 48(4)(a)s. 61(6)Finance Act 2016Sch. 19 para. 53(1)Finance (No. 2) Act 2017Sch. 14 para. 48(4)(b)s. 61(6)Finance Act 2016Sch. 19 para. 58(1)Finance (No. 2) Act 2017Sch. 14 para. 48(5)s. 61(6)Finance Act 2016Sch. 19 para. 12(5)(a)Finance (No. 2) Act 2017Sch. 14 para. 49(2)(a)s. 61(6)Finance Act 2016Sch. 19 para. 12(5)(a)Finance (No. 2) Act 2017Sch. 14 para. 49(2)(b)s. 61(6)Finance Act 2016Sch. 19 para. 12(5)(b)Finance (No. 2) Act 2017Sch. 14 para. 49(2)(c)s. 61(6)
PART 10Tax avoidance and evasionTackling frequent avoidanceSerial tax avoidance
159
Schedule 18 contains provision about the issue of warning notices to, and further sanctions for, persons who incur a relevant defeat in relation to arrangements.