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Procurement Act 2023, Paragraph 37 is up to date with all changes known to be in force on or before 17 January 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Prospective
37(1)A mandatory exclusion ground applies to a supplier if a penalty has been payable by the supplier or a connected person under—
(a)Schedule 24 to the Finance Act 2007 (errors in tax documentation), or
(b)Schedule 41 to the Finance Act 2008 (failure to notify and certain VAT and excise wrongdoing),
but only where the conduct giving rise to that penalty was deliberate.
(2)Such a penalty is not to be treated as having been payable unless—
(a)if the penalty has been assessed, the time for any appeal or further appeal relating to the penalty has expired or, if later, any appeal or final appeal relating to it has been finally determined, or
(b)a contract has been made between HMRC and the supplier or connected person, under which HMRC undertook not to assess the penalty or (if it was assessed) not to take proceedings to recover it.
Commencement Information
I1Sch. 6 para. 37 not in force at Royal Assent, see s. 127(2)
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