Point in time view as at 16/11/2017.
Finance Act 2016, Paragraph 1 is up to date with all changes known to be in force on or before 06 March 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.
1U.K.In this Schedule—
(a)Part 2 provides for HMRC to give warning notices to persons who incur relevant defeats and includes—
(i)provision about the duration of warning periods under warning notices (see paragraph 3), and
(ii)definitions of “relevant defeat” and other key terms;
(b)Part 3 contains provisions about persons to whom a warning notice has been given, and in particular—
(i)imposes a duty to give information notices, and
(ii)allows the Commissioners to publish information about such persons in certain cases involving repeated relevant defeats;
(c)Part 4 contains provision about the restriction of reliefs;
(d)Part 5 imposes liability to penalties on persons who incur relevant defeats in relation to arrangements used in warning periods;
(e)Part 6 contains provisions about corporate groups, associated persons and partnerships;
(f)Part 7 contains definitions and other supplementary provisions.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
