SCHEDULES
SCHEDULE 19Large businesses: tax strategies and sanctions
PART 3Sanctions for persistently unco-operative large businesses
Special measures notices
42
1
This paragraph applies to a UK group if—
a
the head of the group has been given a warning notice in relation to the group that has not been withdrawn,
b
the period of 12 months beginning with the day on which the warning notice was given has elapsed, and
c
the period of 15 months beginning with that day has not elapsed.
2
If a designated HMRC officer considers that the group falls within this Part, the officer may give the head of the group a notice under this paragraph (a “special measures notice”).
3
When considering whether the group falls within this Part, the officer may take into account any relevant behaviour, whether or not it is mentioned in the warning notice.
4
When deciding whether to give a special measures notice, the designated HMRC officer must consider any representations made by a member of the group before the end of the period of 12 months beginning with the day on which the warning notice was given.
5
The special measures notice must set out the reasons why the officer considers that the group falls within this Part.
6
Paragraph 45 deals with other circumstances in which a UK group may be given a special measures notice.