This section has no associated Explanatory Notes
4U.K.A person meets this condition if the person is given a conduct notice under paragraph 4 of Schedule 38 to FA 2012 (tax agents: dishonest conduct) and either—
(a)the time period during which a notice of appeal may be given in relation to the notice has expired, or
(b)an appeal against the notice has been made and the tribunal has confirmed the determination referred to in sub-paragraph (1) of paragraph 4 of that Schedule.