(1)Part 5 of FA 2014 (promoters of tax avoidance schemes) is amended in accordance with Schedule 30.
(2)Part 1 of that Schedule contains—
(a)amendments about “stop notices”, which prohibit the promotion of arrangements of a description specified in the notice, and
(b)amendments about the application of Schedule 36 to FA 2008 (information and inspection powers) in connection with Part 5 of FA 2014.
(3)Part 2 of that Schedule contains amendments in connection with providing for persons (whether or not they carry on a business) to be treated as carrying on business as a promoter as a result of their connection to other persons.
(4)Part 3 of that Schedule contains amendments about powers to give a person a conduct notice or monitoring notice as a result of the transfer of a business, a part of a business, or property of a business to that person.
(5)Part 4 of that Schedule contains miscellaneous amendments of Part 5 of FA 2014.
(6)The amendments made by that Schedule, other than the amendments made by paragraphs 20, 21 and 27 of that Schedule, have effect—
(a)from the day on which this Act is passed, and
(b)for the purposes of determining whether a person meets a threshold condition (within the meaning of Part 5 of FA 2014), or a condition in subsections (11) to (13) of Section 237A of FA 2014, in a period of three years ending on or after that day.