Section 12(3)

Whether the supplier or a connected person has been the subject of an event referred to in the following paragraphs of Schedule 6 to the PA 2023— paragraph 36 (penalties for transactions connected with VAT fraud and evasion of tax or duty); paragraph 37 (penalties payable for errors in tax documentation and failure to notify and certain VAT and excise wrongdoing); paragraph 38 (adjustments for tax arrangements that are abusive); paragraph 39 (finding by HMRC, in exercise of its powers in respect of VAT, of abusive practice); paragraph 40 (defeat in respect of notifiable tax arrangements); paragraph 41 (competition law infringements); paragraph 42 (equivalents outside the United Kingdom).

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