# Finance Act 2014, Paragraph 16


(1) Condition F is that—
(a) a person has made a return, claim or election on the basis that a relevant tax advantage arises,
(b) the tax advantage, or part of the tax advantage would not arise if a particular avoidance-related rule (see paragraph 25) applies in relation to the person's tax affairs,
(c) it is held in a judicial ruling that the relevant avoidance-related rule applies in relation to the person's tax affairs, and
(d) the judicial ruling 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 person to obtain.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/34A/paragraph/16 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-34A/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.