# Finance Act 2014, Paragraph 13C


(1) If at a time when a person controlled or had significant influence over a relevant body—
(a) the relevant body met a threshold condition, and
(b) the relevant body, or another relevant body which the person controlled or had significant influence over, was a promoter,
the person is treated as meeting the threshold condition at the relevant time.
(2) It does not matter whether any relevant body referred to sub-paragraph (1) exists at the relevant time.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/34/paragraph/13C (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-34/paragraph-13C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.