{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-33A/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-33A/paragraph-5.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/33A/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) A falls within this case if—\n(a) there has been a relevant transfer to A, or\n(b) there has been a relevant transfer to a body corporate or partnership that A controls, or has significant influence over.\n(2) For the purposes of sub-paragraph (1) “relevant transfer” means a transfer of—\n(a) the whole of the business of a person carrying on business as a promoter;\n(b) any part of such a business that relates to the promotion of relevant arrangements or relevant proposals;\n(c) property, rights or liabilities of such a business that are connected with the promotion of relevant arrangements or relevant proposals.\n(3) In sub-paragraph (2) “transfer” means any transfer in substance (whether or not the transfer is formal or for consideration, and whether or not the transfer is direct).\n(4) Sub-paragraphs (5) to (11) of paragraph 13A of Schedule 34 (meaning of “control” and “significant influence”) apply to this paragraph as they apply to Part 2 of that Schedule.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 33A inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 10"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/33A/paragraph/5",
    "retrieved_at": "2026-10-29T09:07:29.129035+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}