Finance Act 2016 (c. 24)

SCHEDULES

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

PART 3 U.K. Publishing details of persons found liable to penalties

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

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

(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.

Commencement Information

I1 Sch. 20 para. 23 in force at 1.1.2017 by S.I. 2016/1249, reg. 2