http://www.legislation.gov.uk/ukpga/2014/26/section/241Finance Act 2014An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2026-09-11Expert Participation2026-06-25 PART 5Promoters of tax avoidance schemes<Emphasis>Conduct notices</Emphasis>Duration of conduct notice2411A conduct notice has effect from the date specified in it as its commencement date.2A conduct notice ceases to have effect—aat the end of the relevant period beginning with its commencement date, ...b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2ABut where a new conduct notice was given under section 240(4) that has a commencement date that is later than 12 months before the end of the relevant period in relation to the original notice, that new notice ceases to have effect at the end of the relevant period in relation to the original notice.3A conduct notice ceases to have effect if withdrawn by an authorised officer under section 240.4A conduct notice ceases to have effect in relation to a person when a monitoring notice takes effect in relation to that person.4AFor the purposes of subsection (2)(a), the relevant period in relation to a conduct notice is calculated in accordance with this table—If the authorised officer is aware that the person to whom the notice is given meetsthe relevant period is such period as may be notified in accordance with subsection (4B) or (4C) up to1 ordinary condition2 years2 ordinary conditions4 years3 or more ordinary conditions5 years1 significant condition3 years1 significant condition and 1 or more other significant or ordinary conditions5 yearsSubsection (4E) makes provision for the relevant period to be extended in certain circumstances.4BWhen an authorised officer gives a person a conduct notice the officer must notify the person of the relevant period calculated by reference to the conditions which the officer is aware the person has met at that time.4CIf an authorised officer becomes aware that a person in relation to whom a conduct notice has effect has met one or more conditions which were not taken into account when the relevant period was calculated at the time the notice was given, the officer may give the person a notice—astating that the relevant period has been recalculated to take account of the additional conditions, andbnotifying the person of —ithe new relevant period as recalculated in accordance with the table in subsection (4A), andiithe new date at the end of which the conduct notice will cease to have effect.4DFor the purposes of the table in subsection (4A)—aa condition is significant if it is—ia threshold condition listed in section 237(9), oriia condition in section 237A(11), (12) or (13) in respect of which an authorised officer makes a determination (whether in accordance with section 237A(1) or (2) or for the purposes of this paragraph) that meeting the condition should be regarded as significant in view of the purposes of this Part, andba condition is ordinary if it is a threshold condition not listed in section 237(9).4EIn calculating the relevant period for the purposes of subsection (2)(a) no account is to be taken of any day on all or part of which the effect of the conduct notice in question has been suspended by an authorised officer.4FWhere an authorised officer suspends the effect of a conduct notice, the officer must, as soon as practicable, notify the person to whom the notice was given of the suspension.4GWhere an authorised officer determines that the effect of a conduct notice should be resumed, the officer must, as soon as practicable, notify the person to whom the notice was given—athat its effect has been resumed,bof the number of days that are not to be taken into account in calculating the relevant period in accordance with subsection (4E), andcof the new date at the end of which the relevant period is expected to end.4HWhere a conduct notice has been given to a person and the person is subsequently given a notice under paragraph 1 of Schedule 36 of FA 2008 as it has effect as a result of section 272A (power to obtain information and documents), in calculating the relevant period for the purposes of subsection (2)(a) no account is to be taken of any day on which the person has not complied with that notice.4IFor the purposes of subsection (4H), a person has not complied with a notice given under that paragraph on each day—abeginning with the day after the last day on which the person could have complied with the notice, andbending with the day before the day (or, if more than one, the last day) on which the person provides the information or produces the documents required by the notice.4JAs soon as reasonably practicable after the day mentioned in subsection (4I)(b), an authorised officer must give the person to whom the conduct notice was given notice of—athe number of days that are not to be taken into account in calculating the relevant period, andbof the new date at the end of which the relevant period is expected to end.5See also section 237D(2) (provisional conduct notice affected by judicial ruling).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) S. 241(5) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(6)S. 241(2A) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 25(b)S. 241(4A)-(4J) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 25(c)Words in s. 241(2)(a) substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 25(a)(i)Word in s. 241(2)(a) omitted (with effect in accordance with s. 121(6) of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 30 para. 25(a)(ii)S. 241(2)(b) omitted (with effect in accordance with s. 121(6) of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 30 para. 25(a)(iii)