# Finance Act 2014, Paragraph 5


(1) This paragraph applies if arrangements (entered into by any person) (“Set A”)—
(a) are promoted arrangements in relation to a person (“P”), and
(b) are related to other arrangements which are promoted arrangements in relation to P.
(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.
(3) “The related arrangements” means Set A and the arrangements mentioned in sub-paragraph (1)(b).

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/34A/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-34A/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.