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.