Section 178 | Anti-avoidance enactments

(1)In this Chapter, an “anti-avoidance enactment” means—

(a)Part 7 of FA 2004 (disclosure of tax avoidance schemes);

(b)Part 5 of FA 2014 (promoters of tax avoidance schemes);

(c)Schedule 16 to F(No.2)A 2017 (penalties for enablers of defeated tax avoidance);

(d)Schedule 17 to F(No.2)A 2017 (disclosure of tax avoidance schemes: VAT and other indirect taxes);

(e)Chapter 1 of this Part (prohibition on promotion of certain tax avoidance arrangements).

(2)And a reference to taking action under an anti-avoidance enactment includes a reference to taking action under—

(a)sections 8ZF and 8ZG of the Company Directors Disqualification Act 1986 (disqualification for promoting tax avoidance);

(b)Schedule 13 to FA 2020 (joint and several liability);

(c)section 85 of FA 2022 (winding up petitions by an officer of HMRC);

(d)section 86 of FA 2022 (publication by HMRC of information about tax avoidance schemes);

(e)sections 87, 88 and 89 of FA 2022 (freezing orders etc);

(f)Schedule 13 to FA 2022 (penalties for facilitating avoidance schemes involving non-resident promoters);

(g)Chapter 2 of this Part (promoter action notices).