PART 5

Promoters of tax avoidance schemes

Stop notices

Effect of stop notices
236B
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
(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).
Pt. 5 applied (with modifications) by 1992 c. 4, s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)
Pt. 5 applied (with modifications) by 1992 c. 7 (N.I.), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)
Pt. 5 modified (12.2.2015 for specified purposes, 12.4.2015 in so far as not already in force) by National Insurance Contributions Act 2015 (c. 5), Sch. 2 Pt. 2, Sch. 2 para. 33(2)
Pt. 5 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 16(1)(d) (as inserted (12.4.2015) by National Insurance Contributions Act 2015 (c. 5), Sch. 2 para. 32)
Ss. 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
Word in s. 236B(7) substituted (22.2.2024) by Finance Act 2024 (c. 3), s. 34(5)