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Contents

Legislation

Finance Act 2015

Crossheading Anti-avoidance

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Section 117 Disclosure of tax avoidance schemes
Section 118 Accelerated payments and group relief
Section 119 Promoters of tax avoidance schemes
Section 120 Penalties in connection with offshore matters and offshore transfers
Section 121 Penalties in connection with offshore asset moves

Anti-avoidance
Disclosure of tax avoidance schemes

Section 117 | Disclosure of tax avoidance schemes

From legislation.gov.uk

Schedule 17 contains amendments relating to the disclosure of tax avoidance schemes.