SCHEDULES
SCHEDULE 20Penalties for enablers of offshore tax evasion or non-compliance
PART 2Application of Schedule 36 to FA 2008: information powers
Specific modifications
I120
The following provisions are excluded from the application of Schedule 36 to FA 2008 for the purpose mentioned in paragraph 18(1)—
a
paragraph 24 (exception for auditors),
b
paragraph 25 (exception for tax advisers),
c
paragraphs 26 and 27 (provisions supplementary to paragraphs 24 and 25),
d
paragraphs 50 and 51 (tax-related penalty).