{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-34A/paragraph-27",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-34A/paragraph-27.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/34A/paragraph/27",
  "kind": "paragraph",
  "number": "27",
  "heading": null,
  "text": "For the purposes of paragraph 26A arrangements are “disclosable Schedule 11A VAT arrangements” at any time if at that time—\n(a) a person has complied with paragraph 6 of Schedule 11A to VATA 1994 in relation to the arrangements (duty to notify Commissioners),\n(b) a person under a duty to comply with that paragraph in relation to the arrangements has failed to do so, or\n(c) a reference number has been allocated to the scheme under paragraph 9 of that Schedule (voluntary notification of avoidance scheme which is not a designated scheme).",
  "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. 27 substituted (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 54(6)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 34A para. 27 inserted (16.11.2017 for specified purposes, 1.1.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), s. 66(4), Sch. 17 para. 54(6)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/34A/paragraph/27",
    "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."
}