Commentary

A7.264 Penalties—promoters of tax avoidance schemes regime

Administration and compliance

A7.264 Penalties—promoters of tax avoidance schemes regime

A7.264 Penalties—promoters of tax avoidance schemes regime

For detailed commentary on the penalties for failure to comply with to comply with duties and obligations under the promoters of tax avoidance schemes (POTAS) regime, see A7.3121.

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