# Procurement Act 2023, Paragraph 42: Equivalents outside the United Kingdom

Extent: E+W+S+N.I.

A mandatory exclusion ground applies to a supplier if the supplier or a connected person—
(a) has been subject to a penalty or a decision by a regulator, court or other authority outside the United Kingdom, where the conduct giving rise to that penalty or decision is conduct that would give rise to a penalty or decision referred to in any of paragraphs 36 to 41 if committed in the United Kingdom, in circumstances where the penalty or decision would be a mandatory exclusion ground, or
(b) has had a tax advantage counteracted outside the United Kingdom, in circumstances where the supplier or connected person would have incurred a defeat of the kind referred to in paragraph 40 had the tax advantage arisen in respect of tax payable in the United Kingdom.

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Source: https://www.legislation.gov.uk/ukpga/2023/54/schedule/6/paragraph/42 (the official version)
Page: https://openlegislation.uk/procurement-act-2023/schedule-6/paragraph-42
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.