# Finance Act 2014, Paragraph 13


(1) Condition C is that—
(a) the arrangements are DOTAS arrangements,
(b) a person (“the taxpayer”) has made a return, claim or election on the basis that a relevant tax advantage arises,
(c) the relevant tax advantage has been counteracted, and
(d) the counteraction is final.
(2) For the purposes of sub-paragraph (1) “relevant tax advantage” means a tax advantage which the arrangements might be expected to enable the taxpayer to obtain.
(3) For the purposes of this paragraph the relevant tax advantage is “counteracted” if adjustments are made in respect of the taxpayer's tax position on the basis that the whole or part of that tax advantage does not arise.

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