60U.K.In section 212 of FA 2014 (follower notices: aggregate penalties), in subsection (4)—
(a)omit “or” at the end of paragraph (b), and
(b)after paragraph (c) insert “, or
(d)Part 5 of Schedule 18 to FA 2016 (serial tax avoidance).”
60U.K.In section 212 of FA 2014 (follower notices: aggregate penalties), in subsection (4)—
(a)omit “or” at the end of paragraph (b), and
(b)after paragraph (c) insert “, or
(d)Part 5 of Schedule 18 to FA 2016 (serial tax avoidance).”