SCHEDULES
SCHEDULE 19Large businesses: tax strategies and sanctions
PART 3Sanctions for persistently unco-operative large businesses
Sanctions: Commissioners publishing information
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1
If a group is subject to a confirmed special measures notice, the Commissioners for Her Majesty's Revenue and Customs (“the Commissioners”) may publish the following information—
a
the name of the group, including any previous name;
b
the address or registered office of the head of the group;
c
any other information that the Commissioners consider it appropriate to publish in order to identify the group;
d
the fact that the group is subject to a confirmed special measures notice.
2
A group is “subject to a confirmed special measures notice” if sub-paragraph (3) or (4) is satisfied.
3
This sub-paragraph is satisfied if—
a
a special measures notice has been given to the head of the group and confirmed under paragraph 44, and
b
the special measures notice is in force.
4
This sub-paragraph is satisfied if—
a
a special measures notice has been given to the head of the group and confirmed under paragraph 44,
b
that notice has ceased to have effect,
c
a further special measures notice has been given to the head of the group under paragraph 45 in the period of 9 months beginning with the day on which the special measures notice mentioned in paragraph (a) ceased to have effect, and
d
that notice is in force.
5
Before publishing the information, the Commissioners must—
a
inform the head of the group that they are considering doing so, and
b
allow the head of the group a reasonable opportunity to make representations about whether the information should be published.
6
If, after information about a group is published under this paragraph, the group ceases to be subject to a confirmed special measures notice, the Commissioners must publish a notice stating that the group is no longer subject to a confirmed special measures notice.
7
A notice under sub-paragraph (6) must be published before the end of the period of 30 days beginning with the day on which the special measures notice is withdrawn or has expired.
8
The Commissioners may publish information and notices under this paragraph in any manner they consider appropriate.