34 Promoters of tax avoidance: failure to comply with stop notice etc
Finance Act 2024 (2024 c 3) | Legislation

34  Promoters of tax avoidance: failure to comply with stop notice etc

(1)     In FA 2014, before section 278 (but after the italic heading) insert—

“277A Offences relating to stop notices

(1)     A person who, without reasonable excuse, fails to comply with a duty imposed under section 236B(1) is guilty of an offence.

(2)     The recipient of a stop notice (“R”) is guilty of an offence if—

(a)     R fails, without reasonable excuse, to comply with a duty imposed under section 236B(3)(a), (4)(a) or (5)(a) to give a copy of the notice to another person (“P”),

(b)     P subsequently fails to comply with a duty imposed under section 236B(1) in relation to the notice, and

(c)     at the time of P's failure the stop notice continues to have effect in relation to R.

(3)     For the purposes of this section—

(a)

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