1  This Schedule is arranged as follows–

(a)this Part explains who is a tax agent and what it means to engage in dishonest conduct,

(b)Part 2 sets out the process for establishing whether someone is engaging in or has engaged in dishonest conduct,

(c)Part 3 confers power on HMRC to obtain relevant documents,

(d)Part 4 sets out sanctions for engaging in dishonest conduct,

(e)Part 5 provides for assessment of and appeals against penalties, and

(f)Parts 6 and 7 contain miscellaneous provisions and consequential amendments.


Related Commentary  Related HMRC Manuals

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