# Finance Act 2014, Paragraph 10


(1) A person meets this condition if the person fails to comply with a requirement imposed by a notice or order given under any of the following provisions—
(a) section 308A, 310A, 313ZB, 313A and 313B of FA 2004;
(b) paragraphs 1, 2, 5 and 5A of Schedule 36 to FA 2008;
(c) paragraphs 16, 19, 28, 29 and 30 of Schedule 17 to F(No.2)A 2017.
(2) For the purposes of section 237, the failure to comply is taken to occur when the period within which the person is required to comply with the notice or order expires (without the person having complied with it).

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/34/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-34/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.