Textual Amendments
F1Sch. 34A inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(5)
Textual Amendments
F2Words in Sch. 34A para. 28 cross-heading substituted (16.11.2017 for specified purposes) by Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 54(7)
28(1)A person “fails to comply” with any provision mentioned in paragraph 26(1)(a)[F3, 26A(2)(a)] or 27(b) if and only if any of the conditions in sub-paragraphs (2) to (4) is met.U.K.
(2)The condition in this sub-paragraph is that—
(a)the tribunal has determined that the person has failed to comply with the provision concerned,
(b)the appeal period has ended, and
(c)the determination has not been overturned on appeal.
(3)The condition in this sub-paragraph is that—
(a)the tribunal has determined for the purposes of section 118(2) of TMA 1970 that the person is to be deemed not to have failed to comply with the provision concerned as the person had a reasonable excuse for not doing the thing required to be done,
(b)the appeal period has ended, and
(c)the determination has not been overturned on appeal.
(4)The condition in this sub-paragraph is that the person admitted in writing to HMRC that the person has failed to comply with the provision concerned.
(5)In this paragraph “the appeal period” means—
(a)the period during which an appeal could be brought against the determination of the tribunal, or
(b)where an appeal mentioned in paragraph (a) has been brought, the period during which that appeal has not been finally determined, withdrawn or otherwise disposed of.]
Textual Amendments
F3Word in Sch. 34A para. 28(1) inserted (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 54(8)