{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-34A/paragraph-14",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-34A/paragraph-14.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/34A/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": null,
  "text": "(1) Condition D is that—\n(a) the arrangements are disclosable VAT or other indirect tax arrangements to which a ... person is a party,\n(b) the ... person has made a return or claim on the basis that a relevant tax advantage arises,\n(c) the relevant tax advantage has been counteracted, and\n(d) the counteraction is final.\n(2) For the purposes of sub-paragraph (1) “relevant tax advantage” means a tax advantage which the arrangements might be expected to enable the ... person to obtain.\n(3) For the purposes of this paragraph the relevant tax advantage is “counteracted” if adjustments are made in respect of the ... person's tax position on the basis that the whole or part of that tax advantage does not arise.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 34A inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(5)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 34A para. 14(1)(a) inserted (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 54(3)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in Sch. 34A para. 14(1)(a) omitted (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by virtue of Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 54(3)(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in Sch. 34A para. 14(1)(b) omitted (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by virtue of Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 54(3)(b)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in Sch. 34A para. 14(2) omitted (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by virtue of Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 54(3)(b)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Word in Sch. 34A para. 14(3) omitted (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by virtue of Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 54(3)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/34A/paragraph/14",
    "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."
}