Paragraph 7

for the italic heading before paragraph 12 substitute “ Stop notices ”;

for that paragraph substitute—

“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).”