From page 16:
"Since April 2016, more than 20 individuals have been convicted for offences relating to the promotion and marketing of tax avoidance schemes. They have received over 100 years of custodial sentences, with an additional seven years of suspended sentences ordered."
That is basically a total lie. No-one has ever gone to prison re tax avoidance schemes (nor even been criminally charged). They mean tax fraud/tax evasion, which is nothing to do with this loan charge.