35U.K.A UK group falls within this Part of this Schedule (“this Part”) 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.