OpenLegislation

Paragraph 45

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

This paragraph applies in relation to a UK group where—

(a)

the head of the group has been given a warning notice or a special measures notice in relation to the group, and

(b)

that notice has expired.

(2)

A designated HMRC officer may give the head of a UK group a special measures notice if—

(a)

it appears to the officer that—

(i)

during the period of 6 months beginning with the day on which the notice mentioned in sub-paragraph (1)(a) expired (“the expiry day”), the group has engaged in unco-operative behaviour (see paragraphs 36 to 38), and

(ii)

there is a reasonable likelihood that, if it had engaged in the behaviour before the notice expired, a designated HMRC officer would have considered that the group fell within this Part (so that a special measures notice or confirmation notice could have been given to the head of the group),

(b)

during the period of 7 months beginning with the expiry day, a designated HMRC officer has notified the head of the group that the power under this paragraph may be exercised in relation to the group, and

(c)

the period of 9 months beginning with that day has not elapsed.

(3)

When deciding whether to give a special measures notice under this paragraph, the officer must consider any representations made by a member of the group before the end of the period of 8 months beginning with the expiry day.