Schedule 6, Part 2, paragraph 37(1)

A mandatory exclusion ground applies to a supplier if a penalty has been payable by the supplier or a connected person under— but only where the conduct giving rise to that penalty was deliberate. Schedule 24 to the Finance Act 2007 (errors in tax documentation), or Schedule 41 to the Finance Act 2008 (failure to notify and certain VAT and excise wrongdoing),

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Source: legislation.gov.uk · retrieved 2026-09-04