There are currently no known outstanding effects for the Finance Act 2021, Paragraph 7.
7U.K.In Schedule 34 (threshold conditions)—
(a)for the italic heading before paragraph 12 substitute “ Stop notices ”;
(b)for that paragraph substitute—
“12A person meets this condition if the person is subject to a stop notice and fails to comply with—
(a)section 236B(1) (promotion of arrangements or proposal of a description specified in a stop notice),
(b)section 236C(1) (duty to make return to HMRC), or
(c)any obligations of the person under Schedule 36 to FA 2008 as it has effect as a result of section 272A (information and inspection powers).”
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