Part 1 Introduction
Finance Act 2012 (2012 c 14) | Legislation

SCHEDULE 38 Tax Agents: Dishonest Conduct

Section 223

Part 1 Introduction

Overview

1

This Schedule is arranged as follows—

(a)     this Part explains who is a tax agent and what it means to engage in dishonest conduct,

(b)     Part 2 sets out the process for establishing whether someone is engaging in or has engaged in dishonest conduct,

(c)     Part 3 confers power on HMRC to obtain relevant documents,

(d)     Part 4 sets out sanctions for engaging in dishonest conduct,

(e)     Part 5 provides for assessment of and appeals against penalties, and

(f)     Parts 6 and 7 contain miscellaneous provisions and consequential amendments.

Tax
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