Finance Act 2021

11In section 237 (duty to give conduct notice), after subsection (8) insert—

(8A)Where the authorised officer is required to make a determination under subsection (5), the officer must determine that the meeting of the condition (or if more than one is met, all of them) should be regarded as significant if P falls within the case described in paragraph 2 of Schedule 33A (multiple entity promoter).