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Contents

Legislation

Finance Act 2021

Crossheading Avoidance

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Section 121 Promoters of tax avoidance schemes
Section 122 Disclosure of tax avoidance schemes
Section 123 Penalties for enablers of defeated tax avoidance
Section 124 The GAAR and partnerships

PART 4 Miscellaneous and final
Crossheading Avoidance

Crossheading Avoidance

From legislation.gov.uk

Contents

Section 121 Promoters of tax avoidance schemes
Section 122 Disclosure of tax avoidance schemes
Section 123 Penalties for enablers of defeated tax avoidance
Section 124 The GAAR and partnerships