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SCHEDULES

SCHEDULE 30U.K.Amendments of Part 5 of FA 2014

PART 1 U.K.Stop notices and information & inspection powers

2(1)Section 245 (withdrawal of monitoring notice) is amended as follows.U.K.

(2)In subsection (5)(c), after “Part” insert “ (including any obligations connected with any stop notice the person is subject to) ”.

(3)After subsection (8) insert—

(8A)For the purposes of determining whether a person should be given a follow-on conduct notice, the meeting of the condition in paragraph 12 of Schedule 34 (stop notices) by the person at a time when they are subject to a monitoring notice is to be regarded as significant by the authorised officer making the determination (see section 237(5)).