SCHEDULES
SCHEDULE 36Promoters of tax avoidance schemes: partnerships
PART 2Conduct notices and monitoring notices
5Conduct notices
1
A conduct notice that is given to a partnership must state that it is a partnership conduct notice.
2
In accordance with paragraphs 1 and 2, where the person to whom a conduct notice is given is a partnership, section 238 authorises the imposition of conditions relating to—
a
the persons who are members of the partnership when the conduct notice is given, and
b
any person who becomes a member of the partnership after the conduct notice is given.