SCHEDULES
SCHEDULE 16

Penalties for enablers of defeated tax avoidance
PART 4

Persons who “enabled” the arrangements

Powers to add categories of enabler and to provide exceptions
14
1
The Treasury may by regulations add to the categories of persons who, in relation to arrangements mentioned in paragraph 1, are for the purposes of this Schedule persons who enabled the arrangements.
2
The Treasury may by regulations provide that a person who would otherwise be regarded for the purposes of this Schedule as having enabled arrangements is not to be so regarded where conditions prescribed by the regulations are met.
3
Regulations under this paragraph may—
a
amend this Part of this Schedule;
b
make supplementary, incidental, and consequential provision, including provision amending any other Part of this Schedule;
c
make transitional provision.