# Finance Act 2014, Paragraph 3


(1) For the purposes of this Schedule arrangements are “promoted arrangements” in relation to a person if—
(a) they are relevant arrangements or would be relevant arrangements under the condition stated in sub-paragraph (2), and
(b) the person is carrying on a business as a promoter and—
(i) the person is or has been a promoter in relation to the arrangements, or
(ii) that would be the case if the condition in sub-paragraph (2) were met.
(2) That condition is that the definition of “tax” in section 283 includes, and has always included, value added tax.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/34A/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-34A/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.