{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-34A/paragraph-26",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-34A/paragraph-26.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/34A/paragraph/26",
  "kind": "paragraph",
  "number": "26",
  "heading": null,
  "text": "(1) For the purposes of this Schedule arrangements are “DOTAS arrangements” at any time if at that time a person—\n(a) has provided, information in relation to the arrangements under section 308(3), 309 or 310 of FA 2004, or\n(b) has failed to comply with any of those provisions in relation to the arrangements.\n(2) But for the purposes of this Schedule “DOTAS arrangements” does not include arrangements in respect of which HMRC has given notice under section 312(6) of FA 2004 (notice that promoters not under duty to notify client of reference number).\n(3) For the purposes of sub-paragraph (1) a person who would be required to provide information under subsection (3) of section 308 of FA 2004—\n(a) but for the fact that the arrangements implement a proposal in respect of which notice has been given under subsection (1) of that section, or\n(b) but for subsection (4A), (4C) or (5) of that section,\nis treated as providing the information at the end of the period referred to in subsection (3) of that section.",
  "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/34A/paragraph/26",
    "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."
}