SCHEDULES
SCHEDULE 30Amendments of Part 5 of FA 2014
PART 1Stop notices and information & inspection powers
7
In Schedule 34 (threshold conditions)—
a
for the italic heading before paragraph 12 substitute “
Stop notices
”
;
b
for that paragraph substitute—
12
A person meets this condition if the person is subject to a stop notice and fails to comply with—
a
section 236B(1) (promotion of arrangements or proposal of a description specified in a stop notice),
b
section 236C(1) (duty to make return to HMRC), or
c
any obligations of the person under Schedule 36 to FA 2008 as it has effect as a result of section 272A (information and inspection powers).