SCHEDULES

SCHEDULE 16 U.K. Penalties for enablers of defeated tax avoidance

PART 7 U.K. GAAR Advisory Panel opinion, and representations

Notice of decision whether to refer U.K.

29 U.K. Where a designated HMRC officer decides whether to make a referral under paragraph 26, the officer must, as soon as reasonably practicable, give written notice of that decision to each person to whom notice under paragraph 28 was given.