PART 4

Miscellaneous and final

Avoidance

Promoters of tax avoidance schemes
121
1
Part 5 of FA 2014 (promoters of tax avoidance schemes) is amended in accordance with Schedule 30.
2
Part 1 of that Schedule contains—
a
amendments about “stop notices”, which prohibit the promotion of arrangements of a description specified in the notice, and
b
amendments about the application of Schedule 36 to FA 2008 (information and inspection powers) in connection with Part 5 of FA 2014.
3
Part 2 of that Schedule contains amendments in connection with providing for persons (whether or not they carry on a business) to be treated as carrying on business as a promoter as a result of their connection to other persons.
4
Part 3 of that Schedule contains amendments about powers to give a person a conduct notice or monitoring notice as a result of the transfer of a business, a part of a business, or property of a business to that person.
5
Part 4 of that Schedule contains miscellaneous amendments of Part 5 of FA 2014.
6
The amendments made by that Schedule, other than the amendments made by paragraphs 20, 21 and 27 of that Schedule, have effect—
a
from the day on which this Act is passed, and
b
for the purposes of determining whether a person meets a threshold condition (within the meaning of Part 5 of FA 2014), or a condition in subsections (11) to (13) of Section 237A of FA 2014, in a period of three years ending on or after that day.