# Finance Act 2016, Paragraph 45


(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.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/19/paragraph/45 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.