Finance Act 2021 (c. 26)

SCHEDULES

SCHEDULE 30 U.K. Amendments of Part 5 of FA 2014

PART 1 U.K. Stop notices and information & inspection powers

7 U.K. 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).”