SCHEDULES
SCHEDULE 19

Promoters of tax avoidance schemes

Failure to comply with Part 7 of FA 2004
6
In Schedule 34 (threshold conditions), in paragraph 5 (non-compliance with Part 7 of FA 2004), for sub-paragraph (2) substitute—
2
For the purposes of sub-paragraph (1), a person (“P”) fails to comply with a provision mentioned in that sub-paragraph if and only if any of conditions A to C are met.
3
Condition A is met if—
a
the tribunal has determined that P has failed to comply with the provision concerned,
b
the appeal period has ended, and
c
the determination has not been overturned on appeal.
4
Condition B is met if—
a
the tribunal has determined for the purposes of section 118(2) of TMA 1970 that P is to be deemed not to have failed to comply with the provision concerned as P 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.
5
Condition C is met if P has admitted in writing to HMRC that P has failed to comply with the provision concerned.
6
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mentioned in paragraph (a) has been brought, the period during which that appeal has not been finally determined, withdrawn or otherwise disposed of.