Paragraph 36 Misconduct in relation to taxI1I2C1
United Kingdom
A mandatory exclusion ground applies to a supplier if the supplier or a connected person has been liable to a penalty under—
section 69C of the Value Added Tax Act 1994 (transactions connected with VAT fraud) except where the penalty is reduced under section 70 of that Act, or
section 25 of the Finance Act 2003 (evasion of tax or duty).
The supplier or connected person is not to be treated as having been liable to such a penalty unless HMRC has assessed the amount of the penalty and the time for any appeal or further appeal relating to the penalty has expired or, if later, any appeal or final appeal relating to it has been finally determined.
Annotations
Modifications
- C1
Sch. 6 applied (24.2.2025) by S.I. 2013/1582, reg. 6(2), Sch. 2 Pt. 1 (as amended by The Procurement Act 2023 (Consequential and Other Amendments) Regulations 2025 (S.I. 2025/163), regs. 1(2), 17 (with reg. 33))
Commencement
- I1
Sch. 6 para. 36 not in force at Royal Assent, see s. 127(2)
- I2
Sch. 6 para. 36 in force at 24.2.2025 by S.I. 2024/716, Sch. (as amended by S.I. 2024/959, regs. 1(2), 2(7)(a))