Related Commentary  

160(1)  Part 5 of FA 2014 (promoters of tax avoidance schemes) is amended as follows.

160(2)  [Inserts FA 2014, s. 237A–237D.]

160(3)  [Inserts FA 2014, s. 241A and 241B.]

160(4)  [Inserts FA 2014, s. 242(6) and (7).]

160(5)  [Inserts FA 2014, Sch. 34A.]

160(6)  [Inserts FA 2014, s. 241(5).]

160(7)  [Inserts FA 2014, s. 281A.]

160(8)  [Inserts FA 2014, s. 282(3)(ba).]

160(9)  [Amends FA 2014, s. 283(1).]

160(10)  Schedule 36 (promoters of tax avoidance schemes: partnerships) is amended in accordance with subsections (11) to (16).

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