SCHEDULES

SCHEDULE 30Amendments of Part 5 of FA 2014

PART 4Miscellaneous amendments

Conduct notices: regular provision of information

23

In section 238 (content of conduct notices), in subsection (3), at the end insert—

h

to ensure that the recipient provides such information or documents to HMRC as are required for the purpose of monitoring whether and to what extent the recipient is complying with any of the conditions in the notice.