Part 3 Sanctions for persistently unco-operative large businesses
Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:
- Large groups falling within Part 3
- Warning notices
- Special measures notices
- Circumstances in which warning and special measures notices are treated as having been given
- Sanctions: liability for penalties for errors in documents given to HMRC
- Sanctions: Commissioners publishing information
- Application of Part 3 to large UK sub-groups
- Application of Part 3 to large companies
- Application of Part 3 to large partnerships
- Meaning of “designated HMRC officer”