Finance (No. 2) Act 2017 (c. 32)

SCHEDULES

SCHEDULE 16 Penalties for enablers of defeated tax avoidance

PART 12 General

Consequential amendments

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

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

(b) after paragraph (j) insert “or

(k) paragraph 1 or 45 of Schedule 16 to the Finance (No. 2) Act 2017 (enablers of defeated tax avoidance etc).”