The Co-ownership Contractual Schemes (Tax) Regulations 2025
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Change 1
24 Cessation notice
(1) A notice (“a cessation notice”) must be given to the operator of a RIF by— (a) an officer of HMRC if the operator of the RIF fails, without reasonable excuse, to provide information required under regulation 37 to HMRC before the end of a period of 6 months (“the 6 month period”) beginning with the day after the information reporting date, (b) an officer of HMRC if the operator of the RIF provides information required under regulation 37 to HMRC within the 6 month period, but— (i) the operator does not have a reasonable excuse for failing to provide the information on or before the information reporting date, and (ii) the operator previously committed a minor breach of regulation 37, (c) an officer of HMRC, if— (i) the operator of the RIF fails to provide information required by a notice under regulation 38 to HMRC before the last day of the period of time specified for the purposes of that regulation, and (ii) there has been no successful appeal against the notice. (d) a designated HMRC officer, if the officer determines that it is reasonable to do so in order to safeguard the public revenue, or (e) an officer of HMRC, if the officer of HMRC determines that a RIF has breached one or more qualifying conditions and the operator of the RIF has not given a notice under regulation 9(3), 13(3), 16(2), 18(3) or 21. (2) A cessation notice must specify— (a) the grounds for giving the notice, and (b) for a notice given under paragraph (1)(d) or (e), the day from which the RIF is no longer a RIF, which may be a day earlier than the notice. (3) Where a cessation notice is given under— (a) paragraph (1)(a), (b) or (c) the RIF ceases to be a RIF from the beginning of the day on which the notice is given to the operator of the RIF; (b) paragraph (1)(d) or (e), the RIF ceases to be a RIF from the beginning of the day specified in the notice. (4) But a cessation notice under paragraph (1)(e) may not specify a day earlier than the first day of a period of 12 months ending with the date on which the notice was given. (5) The operator of the scheme may bring an appeal against a cessation notice given under paragraph (1)(a), (b), (d) or (e) by giving a notice to HMRC within the period of 30 days beginning with the day on which the notice was given to the operator. (6) Where a notice is given to HMRC, the RIF is to be treated as if the cessation notice had not been given until the appeal is determined or withdrawn. (7) On an appeal that is notified to the tribunal, the tribunal must determine— (a) for an appeal against a cessation notice given under paragraph (1)(a) or (b), whether the operator of the RIF had a reasonable excuse for the failure to provide required information; (b) for an appeal against a cessation notice given under paragraph (1)(d), whether it was reasonable for the officer of HMRC to give the notice in order to safeguard the public revenue; (c) for an appeal against a cessation notice given under paragraph (1)(e), whether the RIF has breached one or more of the qualifying conditions. (8) The tribunal may affirm, vary or quash the cessation notice. (9) In this paragraph— “designated HMRC officer” means an officer of HMRC who has been designated by the Commissioners for HMRC for the purpose of giving cessation notices under paragraph (1)(d) of this regulation; “minor breach” means that information required under regulation 37 was provided within the 6 month period.
24 Cessation notice
(1) A notice (“a cessation notice”) must be given to the operator of a RIF by— (a) an officer of HMRC if the operator of the RIF fails, without reasonable excuse, to provide information required under regulation 37 to HMRC before the end of a period of 6 months (“the 6 month period”) beginning with the day after the information reporting date, (b) an officer of HMRC if the operator of the RIF provides information required under regulation 37 to HMRC within the 6 month period, but— (i) the operator does not have a reasonable excuse for failing to provide the information on or before the information reporting date, and (ii) the operator previously committed a minor breach of regulation 37, (c) an officer of HMRC, if— (i) the operator of the RIF fails to provide information required by a notice under regulation 38 to HMRC before the last day of the period of time specified for the purposes of that regulation, and (ii) there has been no successful appeal against the notice. (d) a designated HMRC officer, if the officer determines that it is reasonable to do so in order to safeguard the public revenue, or (e) an officer of HMRC, if the officer of HMRC determines that a RIF has breached one or more qualifying conditions and the operator of the RIF has not given a notice under regulation 9(3), 13(3), 16(2), 18(3) or 21. (2) A cessation notice must specify— (a) the grounds for giving the notice, and (b) for a notice given under paragraph (1)(d) or (e), the day from which the RIF is no longer a RIF, which may be a day earlier than the notice. (3) Where a cessation notice is given under— (a) paragraph (1)(a), (b) or (c) the RIF ceases to be a RIF from the beginning of the day on which the notice is given to the operator of the RIF; (b) paragraph (1)(d) or (e), the RIF ceases to be a RIF from the beginning of the day specified in the notice. (4) But a cessation notice under paragraph (1)(e) may not specify a day earlier than the first day of a period of 12 months ending with the date on which the notice was given. (5) The operator of the scheme may bring an appeal against a cessation notice given under paragraph (1)(a), (b), (d) or (e) by giving a notice to HMRC within the period of 30 days beginning with the day on which the notice was given to the operator. (6) Where a notice is given to HMRC, the RIF is to be treated as if the cessation notice had not been given until the appeal is determined or withdrawn. (7) On an appeal that is notified to the tribunal, the tribunal must determine— (a) for an appeal against a cessation notice given under paragraph (1)(a) or (b), whether the operator of the RIF had a reasonable excuse for the failure to provide required information; (b) for an appeal against a cessation notice given under paragraph (1)(d), whether it was reasonable for the officer of HMRC to give the notice in order to safeguard the public revenue; (c) for an appeal against a cessation notice given under paragraph (1)(e), whether the RIF has breached one or more of the qualifying conditions. (8) The tribunal may affirm, vary or quash the cessation notice. (9) In this paragraph— “designated HMRC officer” means an officer of HMRC who has been designated by the Commissioners for HMRC for the purpose of giving cessation notices under paragraph (1)(d) of this regulation; “minor breach” means that information required under regulation 37 was provided within the 6 month period.
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