Part 3 Sanctions for Persistently Unco-Operative Large Businesses
Finance Act 2016 (2016 c 24) | Legislation

Part 3 Sanctions for Persistently Unco-Operative Large Businesses

Large groups falling within Part 3

35

A UK group falls within this Part of this Schedule (“this Partâ€) if—

(a)     the group has persistently engaged in unco-operative behaviour (see paragraphs 36 to 38),

(b)     some or all of the unco-operative behaviour has caused there to be, or contributed to there being, two or more significant tax issues in respect of the group or members of the group which are unresolved (see paragraph 39), and

(c)     there is a reasonable likelihood of further instances of the group engaging in unco-operative behaviour in a manner which causes there to be, or contributes to there being, significant tax issues in respect of the group or members of the group.

36

(1)     A UK group has “engaged in unco-operative behaviour†if—

(a)     a member of the group has satisfied either or both of the conditions listed in sub-paragraph (2), or

(b)     two or more of the members of the group, taken together, have satisfied either or both of those conditions.

(2)     Those conditions are—

(a)     the behaviour condition (see paragraph 37);

(b)     the arrangements condition (see paragraph 38).

(3)

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

A married but non-cohabiting couple are looking to extend their leave under Tier 2 (General). They have

A married but non-cohabiting couple are looking to extend their leave under Tier 2 (General). They have not been living at the same address in the UK since 2017 but are in a genuine relationship. What effect will this have on their extension application?Immigration Rules, Part 8, para 319C sets out

LEXISNEXIS

Notice of assignment

notice of [assignment OR transfer]To: [insert name of landlord][of [insert address] OR whose registered office is at [insert address] Company number [insert number]][and][To: [insert name of head landlord]][of [insert address] OR whose registered office is at [insert address] Company number [insert

LEXISNEXIS

False imprisonment

False imprisonmentLiabilityFalse imprisonment consists of the complete deprivation of liberty without a lawful basis. Claims will in practice be made against a public body that exercises detention powers, usually a local police force, the Secretary of State for the Home Department or the Secretary

LEXISNEXIS

Notice to complete

While this Practice Note primarily covers commercial property matters, it also touches on residential considerations.Time is generally not of the essence for completion of a contract for the sale of land. If the seller or the buyer delays completion, the defaulting party will be liable in damages