52U.K.Part 5 of FA 2014 (promoters of tax avoidance schemes) is amended as follows.
Commencement Information
I1Sch. 17 para. 52 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)
52U.K.Part 5 of FA 2014 (promoters of tax avoidance schemes) is amended as follows.
Commencement Information
I1Sch. 17 para. 52 in force at Royal Assent for specified purposes and at 1.1.2018 otherwise, see s. 66(4)