falls within paragraph 1(2), and

arises because the document is submitted on the basis that particular avoidance arrangements (within the meaning of paragraph 3B) had an effect which in fact they did not have.

the inaccuracy was deliberate on P's part, or

P satisfies HMRC or (on an appeal notified to the tribunal) the tribunal that P took reasonable care to avoid inaccuracy.

the advice was given to P by an interested person;

the advice was given to P as a result of arrangements made between an interested person and the person who gave the advice;

the person who gave the advice did not have appropriate expertise for giving the advice;

the advice took no account of P's individual circumstances;

the advice was addressed to, or given to, a person other than P;

has taken reasonable steps to find out whether the advice falls within that paragraph, and

reasonably believes that it does not.

a person, other than P, who participated in the avoidance arrangements or any transaction forming part of them, or

a person who for any consideration (whether or not in money) facilitated P's entering into the avoidance arrangements.

the person giving the advice had appropriate expertise for giving it,

the advice took account of P's individual circumstances, and

sub-paragraph (7) is to be read as if the reference in paragraph (b) to P were to D.