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