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).