{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-34/paragraph-12",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-34/paragraph-12.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/34/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": null,
  "text": "A person meets this condition if the person is subject to a stop notice and fails to comply with—\n(a) section 236B(1) (promotion of arrangements or proposal of a description specified in a stop notice),\n(b) section 236C(1) (duty to make return to HMRC), or\n(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).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/34/paragraph/12",
    "retrieved_at": "2026-10-29T09:07:29.129035+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}