[236B Effect of stop notices]
Finance Act 2014 (2014 c 26) | Legislation

[236B  Effect of stop notices]

[(1)     A person subject to a stop notice must not promote—

(a)     any arrangements that meet the description specified in the notice or that have a similar form or effect to arrangements of that description, or

(b)     any proposal for such arrangements.

(2)     A person is subject to a stop notice for the purposes of this Part if—

(a)     the person is the recipient of the notice;

(b)     the person is a body corporate or partnership that the recipient of the notice controls or has significant influence over;

(c)     the person controls or has significant influence over a body corporate or partnership that is

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