Introduction Summary
1.This section introduces Schedule 19 which allows HMRC to issue conduct notices to a broader range of connected persons under the Promoters of Tax Avoidance Schemes legislation included in Finance Act 2014. The Schedule also amends Finance Act 2014 to provide that the three year time limit for issuing notices to promoters who fail to comply with their obligations under the disclosure of tax avoidance schemes (DOTAS) regime applies from the date when the failure is established. Finally, the Schedule amends the 2014 Finance Act to ensure that the threshold conditions take account of decisions by independent bodies in matters of all relevant forms of professional misconduct. These changes will have effect for the purposes of determining on or after the date of Royal Assent to Finance Act 2015 whether a person met a threshold condition.