{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-34A/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-34A/paragraph-3.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/34A/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) For the purposes of this Schedule arrangements are “promoted arrangements” in relation to a person if—\n(a) they are relevant arrangements or would be relevant arrangements under the condition stated in sub-paragraph (2), and\n(b) the person is carrying on a business as a promoter and—\n(i) the person is or has been a promoter in relation to the arrangements, or\n(ii) that would be the case if the condition in sub-paragraph (2) were met.\n(2) That condition is that the definition of “tax” in section 283 includes, and has always included, value added tax.",
  "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/3",
    "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."
}