Diverted profits
Administration of tax
Information and inspection powers
Legislation/Regulatory –
FA2015 s. 105
Penalties
Legislation/Regulatory –
FA2015 s. 104
Application of other enactments
Legislation/Regulatory –
FA2015 s. 115
Commencement
Legislation/Regulatory –
FA2015 s. 116
HMRC Guidance –
INTM489816