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SCHEDULES

SCHEDULE 36Promoters of tax avoidance schemes: partnerships

PART 2Conduct notices and monitoring notices

Conduct notices

5(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.