The Scheme: secondary legislation: regulation 32
The regulation deals with the exceptions to the compliance test; to be read inconjunction with FA04/SCH11.
In certain circumstances, HMRC may treat a person as meeting the compliance test. Theprescribed obligations and prescribed circumstances in which failures of compliance willbe ignored are at Table 3 of this regulation.
ENABLING PROVISION FA04/SCH11/PARA4(3), 8(2) & 12(2)