# Finance Act 2014, Paragraph 12


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).

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/34/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-34/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.