Part 2 Establishing Dishonest Conduct
Finance Act 2012 (2012 c 14) | Legislation

Part 2 Establishing Dishonest Conduct

Conduct notice

4

(1)     This paragraph applies if HMRC determine that an individual is engaging in or has engaged in dishonest conduct.

(2)     An authorised officer (or an officer of Revenue and Customs with the approval of an authorised officer) may notify the individual of that determination.

(3)     The notice must state the grounds on which the determination was made.

(4)     For the effect of notifying the individual, see paragraphs 7(2) and 29(2).

(5)     A notice under this paragraph is referred to as a “conduct noticeâ€.

(6)     In relation to a conduct notice, a reference to “the determination†is to the determination forming the subject of the notice.

Appeal against determination

5

(1)     An individual

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