SCHEDULES

SCHEDULE 6Mandatory exclusion grounds

PART 2Other mandatory exclusion grounds

I136Misconduct in relation to tax

1

A mandatory exclusion ground applies to a supplier if the supplier or a connected person has been liable to a penalty under—

a

section 69C of the Value Added Tax Act 1994 (transactions connected with VAT fraud) except where the penalty is reduced under section 70 of that Act, or

b

section 25 of the Finance Act 2003 (evasion of tax or duty).

2

The supplier or connected person is not to be treated as having been liable to such a penalty unless HMRC has assessed the amount of the penalty and the time for any appeal or further appeal relating to the penalty has expired or, if later, any appeal or final appeal relating to it has been finally determined.