Skip to content

Contents

Legislation

Finance Act 2021

Crossheading Avoidance

Find in this level

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

Avoidance
Disclosure of tax avoidance schemes

Section 122 | Disclosure of tax avoidance schemes

From legislation.gov.uk

Schedule 31 makes provision about the disclosure of tax avoidance schemes.