{
  "url": "https://openlegislation.uk/procurement-act-2023/schedule-6/paragraph-38",
  "json_url": "https://openlegislation.uk/procurement-act-2023/schedule-6/paragraph-38.json",
  "legislation": "ukpga/2023/54",
  "legislation_title": "Procurement Act 2023",
  "legislation_url": "https://openlegislation.uk/procurement-act-2023",
  "path": "schedule/6/paragraph/38",
  "kind": "paragraph",
  "number": "38",
  "heading": "Misconduct in relation to tax",
  "text": "(1) A mandatory exclusion ground applies to a supplier if—\n(a) the supplier or a connected person has entered into or carried out tax arrangements that are abusive (within the meaning given in section 207 of the Finance Act 2013), and\n(b) adjustments have accordingly been made under section 209 of that Act (countering tax advantages), including as it applies under section 10 of the National Insurance Contributions Act 2014.\n(2) Adjustments are not to be treated as having been made until they can no longer be challenged, whether on appeal or otherwise.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "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))"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 6 para. 38 not in force at Royal Assent, see s. 127(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 6 para. 38 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))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/54/schedule/6/paragraph/38",
    "retrieved_at": "2026-10-29T08:50:42.097136+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}