Related Commentary  Related CasesRelated HMRC Manuals

16(1)  All the provisions of the Income Tax Acts, including in particular–

(a)provisions as to assessment, collection, repayment and recovery, and

(b)the provisions of Part VA (payment of tax) and Part X (penalties) of the Taxes Management Act 1970, and

(c)the provisions of Schedules 55 and 56 to the Finance Act 2009 and of Schedule 38 to the Finance Act 2012, and

(d)the provisions of Part 4 (follower notices and accelerated payments) and Part 5 (promoters of tax avoidance schemes) of the Finance Act 2014, and

(e)the provisions of Schedule 18 to the Finance Act 2016 (serial tax avoidance),

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