Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 34 U.K. Promoters of tax avoidance schemes: threshold conditions

PART 1 U.K. Meeting the threshold conditions: general

Dishonest tax agents U.K.

4 U.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.