# Finance Act 2014, Paragraph 3


A person meets this condition if the person is named in a report under section 285 as a result of the Commissioners determining that the person breached the Code of Practice on Taxation for Banks by reason of promoting arrangements which the person cannot have reasonably believed achieved a tax result which was intended by Parliament.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/34/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-34/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.