- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2014, Section 236B is up to date with all changes known to be in force on or before 24 June 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)A person subject to a stop notice must not promote—
(a)any arrangements that meet the description specified in the notice or that have a similar form or effect to arrangements of that description, or
(b)any proposal for such arrangements.
(2)A person is subject to a stop notice for the purposes of this Part if—
(a)the person is the recipient of the notice;
(b)the person is a body corporate or partnership that the recipient of the notice controls or has significant influence over;
(c)the person controls or has significant influence over a body corporate or partnership that is the recipient of the notice;
(d)the recipient of the notice makes a relevant transfer to the person.
(3)If the recipient of a stop notice controls or has significant influence over a person that is a body corporate or partnership, the recipient must—
(a)within 5 days of the giving of the notice, give a copy of the notice to that person, and
(b)within 15 days of the giving of the notice, provide HMRC with the information mentioned in subsection (6) in relation to that person.
(4)If the recipient of a stop notice is a body corporate or partnership, it must—
(a)within 5 days of the giving of the notice, give a copy of the notice to each person who controls or has significant influence over it, and
(b)within 15 days of the giving of the notice, provide HMRC with the information mentioned in subsection (6) in relation to each such person.
(5)If the recipient of a stop notice makes a relevant transfer to a person, the recipient must—
(a)before making the transfer, give a copy of the notice to that person, and
(b)within 15 days of making the transfer, provide HMRC with the information mentioned in subsection (6) in relation to that person.
(6)The information referred to in subsections (3)(b), (4)(b) and (5)(b) in relation to a person is—
(a)the person's name;
(b)any name under which the person carries on a business and any previous name or pseudonym known by the recipient of the stop notice;
(c)the person's business address or registered office.
(7)An authorised officer may give a copy of a stop notice to any person the officer considers the recipient of the notice is obliged to give a copy to as a result of subsection (3)(a), (4)(a) or [F2(5)(a)] (but this does not affect the obligation of the recipient to do so).
(8)Sub-paragraphs (5) to (11) of paragraph 13A of Schedule 34 (meaning of “control” and “significant influence”) apply to this section as they apply to Part 2 of that Schedule.
(9)In this section “relevant transfer” has the meaning it has in paragraph 5 of Schedule 33A (promotion structures).]
Textual Amendments
F1Ss. 236A-236K and cross-heading inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 1
F2Word in s. 236B(7) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 34(5)
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