# Finance Act 2014, Paragraph 23

Extent: E+W+S+N.I.

(1) In this Part of this Schedule—
“control” and “significant influence” have the same meanings as in Part 4 of Schedule 34 (see paragraph 13A(5) to (11));
references to a person being a promoter are to the person carrying on business as a promoter;
“relevant body” has the same meaning as in Part 3 of this Schedule;
“section 237A(2) relevant time” means the time referred to in section 237A(2);
“section 237A condition” means any of the conditions in section 237A(11), (12) and (13).
(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.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/34A/paragraph/23 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-34A/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.