SCHEDULE 13 Promotion of Tax Avoidance Schemes
Finance Act 2024 (2024 c 3) | Legislation

SCHEDULE 13 Promotion of Tax Avoidance Schemes

Section 33

Disqualification for promoting tax avoidance

1

In CDDA 1986, after section 8ZE insert—

“Disqualification for promoting tax avoidance
8ZF Disqualification following winding up under s.85 of Finance Act 2022

(1)     The court must make a disqualification order against a person if, on an application under this section, it is satisfied—

(a)     that the person has at any time after the coming into force of this section been a director of a company while the company was a relevant body within the meaning of section 85(4) of the Finance Act 2022 (winding up of promoters of tax avoidance schemes), and

(b)     that a court has made a winding-up order in respect of the company under section 85(3) of that Act (whether while the person was a director or subsequently).

(2)     An officer of Revenue and Customs may make an application to the court for a disqualification order against a person under this section if it appears to the officer that it is expedient in the public interest for such an order to be made.

(3)     Except with the permission of the court, an application under subsection (2)

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