OpenLegislation

Paragraph 7 I1C1C2

(1)

The power in paragraph 8 is exercisable only in case A or case B and F1, in respect of a person other than a tax adviser, only with the approval of the tribunal.

F2(1A)

An officer of Revenue and Customs may ask for the approval of the tribunal before exercising the power in paragraph 8 in respect of a tax adviser (and for the effect of not obtaining such approval see paragraph 20(1A) (appeals)).

F3(2)

Case A is where an authorised officer of Revenue and Customs has reasonable grounds to suspect that a person is engaging in, or has engaged in, sanctionable conduct.

(3)

Case B is where—

(a)

F4a person has been convicted of an offence relating to tax that involves fraud or dishonesty,

(b)

the offence was committed after the F5person became a tax F6adviser (whether or not the person was still a tax adviser when it was committed and regardless of the capacity in which it was committed),

(c)

either—

(i)

the time allowed for appealing against the conviction has expired without any such appeal being brought, or

(ii)

an appeal against the conviction was brought within that time, but the appeal has been withdrawn or the conviction upheld, and

(d)

no more than 12 months have elapsed since the date on which paragraph (c) was satisfied.

(4)

For the purposes of this paragraph, a F7... conviction that is appealed is not considered to have been F8... upheld until—

(a)

the time allowed for bringing any further appeal has expired, or

(b)

if a further appeal is brought within that time, that further appeal has been withdrawn or determined.

(5)

In this Schedule, a reference to “the tax F9adviser” is—

(a)

in a case falling within case A, a reference to the F10person mentioned in sub-paragraph (2), and

(b)

in a case falling within case B, a reference to the F11person mentioned in sub-paragraph (3).

(6)

It does not matter whether the F12person is still a tax F13adviser when the power in paragraph 8 is to be exercised.

Annotations

Textual amendments

F1

Words in Sch. 38 para. 7(1) inserted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 8(a)

F2

Sch. 38 para. 7(1A) inserted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 8(b)

F3

Sch. 38 para. 7(2) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 8(c)

F4

Words in Sch. 38 para. 7(3)(a) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 8(d)(i)

F5

Word in Sch. 38 para. 7(3)(b) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 8(d)(ii)(A)

F6

Word in Sch. 38 para. 7(3)(b) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 8(d)(ii)(B)

F7

Words in Sch. 38 para. 7(4) omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 8(e)(i)

F8

Words in Sch. 38 para. 7(4) omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 8(e)(ii)

F9

Word in Sch. 38 para. 7(5) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 8(f)(i)

F10

Word in Sch. 38 para. 7(5)(a) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 8(f)(ii)

F11

Word in Sch. 38 para. 7(5)(b) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 8(f)(ii)

F12

Word in Sch. 38 para. 7(6) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 8(g)(i)

F13

Word in Sch. 38 para. 7(6) substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 8(g)(ii)

Modifications

C1

Sch. 38 Pt. 3 applied (N.I.) by 1992 c. 8, s. 104ZA(2A) (as inserted (1.4.2013) by Finance Act 2012 (c. 14), Sch. 38 para. 57; S.I. 2013/279, art. 2)

C2

Sch. 38 Pt. 3 applied (E.W.S.) by 1992 c. 5, s. 110ZA(2A) (as inserted (1.4.2013) by Finance Act 2012 (c. 14), Sch. 38 para. 56; S.I. 2013/279, art. 2)

Commencement

I1

Sch. 38 para. 7 in force at 1.4.2013 by S.I. 2013/279, art. 2

Notes on Schedule 38

Textual amendments

F1

Sch. 38 heading substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 2

Modifications

C1

Sch. 38 applied by S.I. 2009/470, reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9)

C2

Sch. 38 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(2)

C3

Sch. 38 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)

C4

Sch. 38 applied (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 41 (as amended (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 35)

Notes on Part 3

Textual amendments

F1

Word in Sch. 38 Pt. 3 heading substituted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 7