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Finance Act 2016

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Changes to legislation:

Finance Act 2016, Paragraph 20 is up to date with all changes known to be in force on or before 27 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

20U.K.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).

Commencement Information

I1Sch. 20 para. 20 in force at 1.1.2017 by S.I. 2016/1249, reg. 2

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