{
  "url": "https://openlegislation.uk/procurement-act-2023/schedule-6/paragraph-39",
  "json_url": "https://openlegislation.uk/procurement-act-2023/schedule-6/paragraph-39.json",
  "legislation": "ukpga/2023/54",
  "legislation_title": "Procurement Act 2023",
  "legislation_url": "https://openlegislation.uk/procurement-act-2023",
  "path": "schedule/6/paragraph/39",
  "kind": "paragraph",
  "number": "39",
  "heading": "Misconduct in relation to tax",
  "text": "(1) A mandatory exclusion ground applies to a supplier if the supplier or a connected person has been found by HMRC, in exercise of its powers in respect of VAT, to have engaged in an abusive practice.\n(2) The supplier or connected person is not to be treated as having been found by HMRC to have engaged in those arrangements or practices until the finding 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. 39 not in force at Royal Assent, see s. 127(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 6 para. 39 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/39",
    "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."
}