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(1)An authorised officer must give a conduct notice to a person (“P”) who is carrying on a business as a promoter if—
(a)a conduct notice given to P under section 237A(8)—
(i)has ceased to have effect otherwise than as a result of section 237D(2) or 241(3) or (4), and
(ii)was provisional immediately before it ceased to have effect,
(b)the officer determines that P had failed to comply with one or more conditions in the conduct notice,
(c)the conduct notice relied on a Case 3 relevant defeat,
(d)since the time when the conduct notice ceased to have effect, one or more relevant defeats falling within subsection (2) have occurred in relation to—
(i)P, and
(ii)any arrangements to which the Case 3 relevant defeat also relates, and
(e)had that relevant defeat or (as the case may be) those relevant defeats, occurred before the conduct notice ceased to have effect, an authorised officer would have been required to notify the person under section 237C(3) that the notice was no longer provisional.
(2)A relevant defeat falls within this subsection if it occurs by virtue of Case 1 or Case 2 in Schedule 34A.
(3)Subsection (1) does not apply if the authorised officer determines that, having regard to the extent of the impact that the person's activities as a promoter are likely to have on the collection of tax, it is inappropriate to give the person a conduct notice.
(4)Subsection (1) does not apply if a conduct notice or monitoring notice already has effect in relation to the person.
(5)For the purposes of this Part a conduct notice “relies on a Case 3 relevant defeat” if it could not have been given under the following condition.
The condition is that paragraph 9 of Schedule 34A had effect with the substitution of “ 100% of the tested arrangements ” for “75% of the tested arrangements”.]
Textual Amendments
F1Ss. 237A-237D inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(2)
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