Modifications etc. (not altering text)
C1Sch. 38 applied by S.I. 2009/470, reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9)
C2Sch. 38 applied (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 41
C3Sch. 38 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(2)
C4Sch. 38 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)
4(1)This paragraph applies if HMRC determine that an individual is engaging in or has engaged in dishonest conduct.U.K.
(2)An authorised officer (or an officer of Revenue and Customs with the approval of an authorised officer) may notify the individual of that determination.
(3)The notice must state the grounds on which the determination was made.
(4)For the effect of notifying the individual, see paragraphs 7(2) and 29(2).
(5)A notice under this paragraph is referred to as a “conduct notice”.
(6)In relation to a conduct notice, a reference to “the determination” is to the determination forming the subject of the notice.
Commencement Information
I1Sch. 38 para. 4 in force at 1.4.2013 by S.I. 2013/279, art. 2