Paragraph 10

(1)

A person meets this condition if the person fails to comply with F1a 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 F2or order expires (without the person having complied with it).

Annotations

Textual amendments

F1: Words in Sch. 34 para. 10(1) substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 31(a)
F2: Words in Sch. 34 para. 10(2) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 31(b)