# Finance Act 2014, Paragraph 7


(1) Case 1 applies if—
(a) any of Conditions A to E is met in relation to any of the related arrangements, and
(b) in the case of those arrangements the decision to make the relevant counteraction has been upheld by a judicial ruling (which is final).
(2) In sub-paragraph (1) “the relevant counteraction” means the counteraction mentioned in paragraph 11(d), 12(1)(b), 13(1)(d), 14(1)(d) or 15(1)(d) (as the case requires).

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/34A/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-34A/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.