SCHEDULES

SCHEDULE 20Penalties for enablers of offshore tax evasion or non-compliance

PART 3Publishing details of persons found liable to penalties

Naming etc of persons assessed to penalty or penalties under paragraph 1

I123

1

The Treasury may by regulations amend paragraph 22(1) to vary the amount for the time being specified in paragraph (b).

2

Regulations under this paragraph are to be made by statutory instrument.

3

A statutory instrument under this paragraph is subject to annulment in pursuance of a resolution of the House of Commons.