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Legislation
Finance Act 2016

Crossheading Tackling frequent avoidance

  • Section 159 Serial tax avoidance
  • Section 160 Promoters of tax avoidance schemes
  • Section 161 Large businesses: tax strategies and sanctions for persistently unco-operative behaviour
  1. Tackling frequent avoidance
  2. Serial tax avoidance

Section 159 | Serial tax avoidance

From legislation.gov.uk

Schedule 18 contains provision about the issue of warning notices to, and further sanctions for, persons who incur a relevant defeat in relation to arrangements.

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