Part 3 Conduct and Monitoring Notices: Transferees
Finance Act 2021 (2021 c 26) | Legislation

Part 3 Conduct and Monitoring Notices: Transferees

Conduct notices: transferees

20

(1)     After section 239 insert—

“239A Conduct notices: transferees

(1)     This section applies if an authorised officer becomes aware at any time that a person to whom a conduct notice has been given (“P”) has made a relevant transfer within the meaning of paragraph 5 of Schedule 33A (promotion structures) to another person (“D”).

(2)     The authorised officer may give D a conduct notice.

(3)     If the proposed terms of the conduct notice to be given to D are the same as the terms of the conduct notice given to P, section 238(2) (content of conduct notice: opportunity to comment) does not apply in relation to the proposed terms.

(4)     If the proposed terms of

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