PART 6Miscellaneous and final
Avoidance
91Penalties for facilitating avoidance schemes involving non-resident promoters
1
Schedule 13 makes provision for and about penalties for facilitating avoidance schemes involving non-resident promoters.
2
In consequence of that Schedule, in Schedule 13 to FA 2020 (joint and several liability of company directors etc), in paragraph 5(6), after paragraph (e) insert—
f
Schedule 13 to FA 2022 (penalties for facilitating avoidance schemes involving non-resident promoters).