SCHEDULES

SCHEDULE 18Serial tax avoidance

PART 7Supplemental

59Consequential amendments

In section 103ZA of TMA 1970 (disapplication of sections 100 to 103 in the case of certain penalties)—

a

omit “or” at the end of paragraph (ga), and

b

after paragraph (h) insert

or

i

Part 5 of Schedule 18 to the Finance Act 2016 (serial tax avoidance).