Schedule 6, Part 2, paragraph 38(1)

A mandatory exclusion ground applies to a supplier if— the supplier or a connected person has entered into or carried out tax arrangements that are abusive (within the meaning given in section 207 of the Finance Act 2013), and adjustments have accordingly been made under section 209 of that Act (countering tax advantages), including as it applies under section 10 of the National Insurance Contributions Act 2014.

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