Paragraph 12 F1

A person meets this condition if the person is subject to a stop notice and fails to comply with—

(a)

section 236B(1) (promotion of arrangements or proposal of a description specified in a stop notice),

(b)

section 236C(1) (duty to make return to HMRC), or

(c)

any obligations of the person under Schedule 36 to FA 2008 as it has effect as a result of section 272A (information and inspection powers).

Annotations

F1: Sch. 34 para. 12 substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 7(b)

F1: Sch. 34 para. 12 cross-heading substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 7(a)