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37(1)A member of a UK group has, or two or more members of a UK group (taken together) have, “satisfied the behaviour condition” if it has, or they have, behaved in a manner which has delayed or otherwise hindered HMRC in the exercise of their functions in connection with determining the liability to UK taxation of the group or a member of the group.
(2)Factors which may indicate that a member of a UK group has behaved as described in sub-paragraph (1) include—
(a)the extent to which HMRC have used statutory powers to obtain information relating to the UK group or members of the group;
(b)the reasons why those powers have been used;
(c)the number and seriousness of inaccuracies in, and omissions from, documents given to HMRC by or on behalf of the UK group or members of the group;
(d)the extent to which, in dealings with HMRC, members of the group (or people acting on their behalf) have relied on interpretations of legislation relating to UK taxation which, at the time, are speculative.
(3)An interpretation of legislation relating to UK taxation is “speculative” if it is likely that a court or tribunal would disagree with it.
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