121 Promoters of tax avoidance schemes
Finance Act 2021 (2021 c 26) | Legislation

Avoidance

121  Promoters of tax avoidance schemes

(1)     Part 5 of FA 2014 (promoters of tax avoidance schemes) is amended in accordance with Schedule 30.

(2)     Part 1 of that Schedule contains—

(a)     amendments about “stop notices”, which prohibit the promotion of arrangements of a description specified in the notice, and

(b)     amendments about the application of Schedule 36 to

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