PART 4Other provisions
Anti-avoidance
120Penalties in connection with offshore matters and offshore transfers
1
Schedule 20 contains provisions amending—
a
Schedule 24 to FA 2007 (penalties for errors),
b
Schedule 41 to FA 2008 (penalties for failure to notify), F1...
c
Schedule 55 to FA 2009 (penalties for failure to make returns etc)F2, and
d
Schedule 43C to FA 2013 (as amended by FA 2016).
C12
That Schedule comes into force on such day as the Treasury may by order appoint.
3
An order under subsection (2)—
a
may commence a provision generally or only for specified purposes, and
b
may appoint different days for different provisions or for different purposes.
4
The power to make an order under this section is exercisable by statutory instrument.