{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-34A/paragraph-23",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-34A/paragraph-23.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/34A/paragraph/23",
  "kind": "paragraph",
  "number": "23",
  "heading": null,
  "text": "(1) In this Part of this Schedule—\n“control” and “significant influence” have the same meanings as in Part 4 of Schedule 34 (see paragraph 13A(5) to (11));\nreferences to a person being a promoter are to the person carrying on business as a promoter;\n“relevant body” has the same meaning as in Part 3 of this Schedule;\n“section 237A(2) relevant time” means the time referred to in section 237A(2);\n“section 237A condition” means any of the conditions in section 237A(11), (12) and (13).\n(2) For the purposes of paragraphs 20 to 22, the condition in section 237A(11) (occurrence of 3 relevant defeats in the 3 years ending with the relevant time) is taken to have been met by a person at any time if at least 3 relevant defeats have occurred in relation to the person in the period of 3 years ending with that time.",
  "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. 23(1) substituted (with effect in accordance with s. 24(6) of the amending Act) by Finance Act 2017 (c. 10), s. 24(4)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 34A para. 23(2) substituted (with effect in accordance with s. 24(6) of the amending Act) by Finance Act 2017 (c. 10), s. 24(4)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/34A/paragraph/23",
    "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."
}