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).