[236A Power to give stop notices]
Finance Act 2014 (2014 c 26) | Legislation

[Stop notices]

[236A  Power to give stop notices]

[(1)     An authorised officer may give a person a notice (a “stop notice”) if the authorised officer suspects that the recipient promotes, or has promoted, arrangements of a description specified in the notice or proposals for such arrangements.

(2)     A description of arrangements may be specified in a stop notice only if the authorised officer considers that—

(a)     condition A and any of conditions B and C are met, or

(b)     conditions B and D are met.

(3)     Condition A is that arrangements of that description—

(a)     would, if the arrangements had been implemented before 5 April 2019, have been likely to—

(i)     cause a person to be treated as taking a relevant step for the purposes of Part 7A of ITEPA 2003 by virtue of paragraph 1(1) of Schedule

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