Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 19 Large businesses: tax strategies and sanctions

PART 3 Sanctions for persistently unco-operative large businesses

Large groups falling within Part 3

36 (1) A UK group has “engaged in unco-operative behaviour” if—

(a) a member of the group has satisfied either or both of the conditions listed in sub-paragraph (2), or

(b) two or more of the members of the group, taken together, have satisfied either or both of those conditions.

(2) Those conditions are—

(a) the behaviour condition (see paragraph 37);

(b) the arrangements condition (see paragraph 38).

(3) A UK group has engaged in unco-operative behaviour “persistently” if—

(a) a member of the group has done so persistently, or

(b) two or more members of the group, taken together, have done so persistently.

(4) References in this Part to doing something “persistently” include doing it on a sufficient number of occasions for it to be clear that it represents a pattern of behaviour.