Common use of Tax Non- Compliance Clause in Contracts

Tax Non- Compliance. (a) Any tax return the Supplier submitted to HMRC, or the relevant tax authority if the Supplier is established on or after 1 October 2012, is found to be incorrect as a result of: (i) HMRC or the relevant tax authority successfully challenging the Supplier under the General Anti-Abuse Rule or the Halifax Abuse Principle or under any tax rules or legislation that have an equivalent effect (ii) the failure of an avoidance scheme used by the Supplier which should be notified to HMRC or the relevant tax authority under the DOTAS or any equivalent regime (b) the Supplier’s tax affairs give rise on or after 1 April 2013 to a criminal conviction in any country for tax related offences which is not spent at the Effective Date or to a penalty for civil fraud or evasion Term The term of this Framework Agreement as specified in Section 1 (The appointment).

Tax Non- Compliance. (a) Any tax return the Supplier submitted to HMRC, or the relevant tax authority if the Supplier is established on or after 1 October 2012, is found to be incorrect as a result of: (i) HMRC or the relevant tax authority successfully challenging the Supplier under the General Anti-Abuse Rule or the Halifax Abuse Principle or under any tax rules or legislation that have an equivalent effect (ii) the failure of an avoidance scheme used by the Supplier which should be notified to HMRC or the relevant tax authority under the DOTAS or any equivalent regime (b) the Supplier’s tax affairs give rise on or after 1 April 2013 to a criminal conviction in any country for tax related offences which is not spent at the Effective Start Date or to a penalty for civil fraud or evasion Term The term of this Framework Agreement as specified in Section 1 (The appointment).

Tax Non- Compliance. (a) Any tax return the Supplier submitted to HMRC, or the relevant tax authority if the Supplier is established on or after 1 October 2012, is found to be incorrect as a result of: (i) HMRC or the relevant tax authority successfully challenging the Supplier under the General Anti-Abuse Rule or the Halifax Abuse Principle or under any tax rules or legislation that have an equivalent effect (ii) the failure of an avoidance scheme used by the Supplier which should be notified to HMRC or the relevant tax authority under the DOTAS or any equivalent regime (b) the Supplier’s tax affairs give rise on or after 1 April 2013 to a criminal conviction in any country for tax related offences which is not isn’t spent at the Effective Date or to a penalty for civil fraud or evasion Term The term of this Framework Agreement as specified in Section 1 (The appointment).

Tax Non- Compliance. (a) Any tax return the Supplier submitted to HMRC, or the relevant tax authority if the Supplier is established on or after 1 October 2012, is found to be incorrect as a result of: (i) HMRC or the relevant tax authority successfully challenging the Supplier under the General Anti-Anti- Abuse Rule or the Halifax Abuse Principle or under any tax rules or legislation that have an equivalent effect (ii) the failure of an avoidance scheme used by the Supplier which should be notified to HMRC or the relevant tax authority under the DOTAS or any equivalent regime (b) the Supplier’s tax affairs give rise on or after 1 April 2013 to a criminal conviction in any country for tax related offences which is not spent at the Effective Date or to a penalty for civil fraud or evasion Term The term of this Framework Agreement as specified in Section 1 (The appointment).