45(1)This paragraph applies in relation to a UK group where—U.K.
(a)the head of the group has been given a warning notice or a special measures notice in relation to the group, and
(b)that notice has expired.
(2)A designated HMRC officer may give the head of a UK group a special measures notice if—
(a)it appears to the officer that—
(i)during the period of 6 months beginning with the day on which the notice mentioned in sub-paragraph (1)(a) expired (“the expiry day”), the group has engaged in unco-operative behaviour (see paragraphs 36 to 38), and
(ii)there is a reasonable likelihood that, if it had engaged in the behaviour before the notice expired, a designated HMRC officer would have considered that the group fell within this Part (so that a special measures notice or confirmation notice could have been given to the head of the group),
(b)during the period of 7 months beginning with the expiry day, a designated HMRC officer has notified the head of the group that the power under this paragraph may be exercised in relation to the group, and
(c)the period of 9 months beginning with that day has not elapsed.
(3)When deciding whether to give a special measures notice under this paragraph, the officer must consider any representations made by a member of the group before the end of the period of 8 months beginning with the expiry day.