SCHEDULES

SCHEDULE 20 U.K. Penalties for enablers of offshore tax evasion or non-compliance

PART 1 U.K. Liability for penalty

Interpretation of Part 1 U.K.

17 (1) This paragraph applies for the purposes of this Schedule. U.K.

(2) References to an assessment to tax, in relation to inheritance tax, are to a determination.

Commencement Information

I1 Sch. 20 para. 17 in force at 1.1.2017 by S.I. 2016/1249, reg. 2