{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-34A/paragraph-20",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-34A/paragraph-20.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/34A/paragraph/20",
  "kind": "paragraph",
  "number": "20",
  "heading": null,
  "text": "(1) A relevant body is treated as meeting a section 237A condition at the section 237A(2) relevant time if any of Conditions A to C is met.\n(2) Condition A is that—\n(a) a person met the section 237A condition at a time when the person was a promoter, and\n(b) the person controls or has significant influence over the relevant body at the section 237A(2) relevant time.\n(3) Condition B is that—\n(a) a person met the section 237A condition at a time when the person controlled or had significant influence over the relevant body,\n(b) the relevant body was a promoter at that time, and\n(c) the person controls or has significant influence over the relevant body at the section 237A(2) relevant time.\n(4) Condition C is that—\n(a) two or more persons together controlled or had significant influence over the relevant body at a time when one of those persons met the section 237A condition,\n(b) the relevant body was a promoter at that time, and\n(c) those persons together control or have significant influence over the relevant body at the section 237A(2) relevant time.\n(5) Sub-paragraph (1) does not apply where the person referred to in sub-paragraph (2)(a), (3)(a), or (4)(a) as meeting a section 237A condition is an individual.\n(6) For the purposes of sub-paragraph (2) it does not matter whether the relevant body existed at the time referred to in sub-paragraph (2)(a).",
  "extent": null,
  "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": "Sch. 34A paras. 20-22 and cross-headings substituted (with effect in accordance with s. 24(6) of the amending Act) by Finance Act 2017 (c. 10), s. 24(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/34A/paragraph/20",
    "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."
}