275 Failure to comply with Part 7 of the Finance Act 2004
Finance Act 2014 (2014 c 26) | Legislation

275  Failure to comply with Part 7 of the Finance Act 2004

In section 98C of TMA 1970 (notification under Part 7 of FA 2004), after subsection (2E) insert—

“(2EA)     Where a person fails to comply with—

(a)     section 309 of that Act and the promoter for the purposes of that section is a monitored promoter

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