{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-34/paragraph-13B",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-34/paragraph-13B.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/34/paragraph/13B",
  "kind": "paragraph",
  "number": "13B",
  "heading": null,
  "text": "(1) A relevant body is treated as meeting a threshold condition at the relevant time if any of Conditions A to C is met.\n(2) Condition A is that—\n(a) a person met the threshold condition at a time when the person was a promoter, and\n(b) the person controls or has significant influence over the relevant body at the relevant time.\n(3) Condition B is that—\n(a) a person met the threshold condition at a time when the person controlled or had significant influence over the relevant body,\n(b) the relevant body was a promoter at that time, and\n(c) the person controls or has significant influence over the relevant body at the relevant time.\n(4) Condition C is that—\n(a) two or more persons together controlled or had significant influence over the relevant body at a time when one of those persons met the threshold condition,\n(b) the relevant body was a promoter at that time, and\n(c) those persons together control or have significant influence over the relevant body at the relevant time.\n(5) Where the person referred to in sub-paragraph (2)(a) or (3)(a) or (4)(a) as meeting a threshold condition is an individual who does not fall within the case described in paragraph 4 or 5 of Schedule 33A, sub-paragraph (1) only applies if the threshold condition is a relevant threshold condition.\n(6) For the purposes of sub-paragraph (2) it does not matter whether the relevant body existed at the time referred to in sub-paragraph (2)(a).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 34 Pt. 2 paras. 13B-13D substituted (with effect in accordance with s. 24(5) of the amending Act) by Finance Act 2017 (c. 10), s. 24(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 34 para. 13B(5) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 19"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/34/paragraph/13B",
    "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."
}