Conduct notices Conduct notices
United Kingdom
- 237Duty to give conduct notice
- 237ADuty to give conduct notice: defeat of promoted arrangements
- 237BDuty to give further conduct notice where provisional notice not complied with
- 237CWhen a conduct notice given under section 237A(8) is “provisional”
- 237DJudicial ruling upholding asserted tax advantage: effect on conduct notice which is provisional
- 238Contents of a conduct notice
- 239Section 238: supplementary
- 239AConduct notices: transferees
- 240Amendment , withdrawal or reissue of conduct notice
- 241Duration of conduct notice
Notes on Part 5
Modifications
- C1
Pt. 5 applied (with modifications) by 1992 c. 7 (N.I.), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)
- C2
Pt. 5 applied (with modifications) by 1992 c. 4, s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)
- C3
Pt. 5 modified (12.2.2015 for specified purposes, 12.4.2015 in so far as not already in force) by National Insurance Contributions Act 2015 (c. 5), Sch. 2 Pt. 2, Sch. 2 para. 33(2)
- C4
Pt. 5 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 16(1)(d) (as inserted (12.4.2015) by National Insurance Contributions Act 2015 (c. 5), Sch. 2 para. 32)