{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-34A/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-34A/paragraph-5.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/34A/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) This paragraph applies if arrangements (entered into by any person) (“Set A”)—\n(a) are promoted arrangements in relation to a person (“P”), and\n(b) are related to other arrangements which are promoted arrangements in relation to P.\n(2) If Case 1, 2 or 3 applies (see paragraphs 7 to 9) a relevant defeat occurs in relation to P and each of the related arrangements.\n(3) “The related arrangements” means Set A and the arrangements mentioned in sub-paragraph (1)(b).",
  "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/5",
    "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."
}