{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-34/paragraph-13C",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-34/paragraph-13C.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/34/paragraph/13C",
  "kind": "paragraph",
  "number": "13C",
  "heading": null,
  "text": "(1) If at a time when a person controlled or had significant influence over a relevant body—\n(a) the relevant body met a threshold condition, and\n(b) the relevant body, or another relevant body which the person controlled or had significant influence over, was a promoter,\nthe person is treated as meeting the threshold condition at the relevant time.\n(2) It does not matter whether any relevant body referred to sub-paragraph (1) exists at the relevant time.",
  "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/34/paragraph/13C",
    "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."
}