{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-36/paragraph-7A",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-36/paragraph-7A.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/36/paragraph/7A",
  "kind": "paragraph",
  "number": "7A",
  "heading": null,
  "text": "(1) Sub-paragraphs (2) and (3) apply where—\n(a) a person (“P”) who was a controlling member of a partnership at the time when a defeat notice (“the original notice”) was given to the partnership has ceased to be a member of the partnership,\n(b) the defeat notice had effect in relation to the partnership at the time of that cessation, and\n(c) P is carrying on a business as a promoter.\n(2) An authorised officer may give P a defeat notice.\n(3) If P is carrying on a business as a promoter in partnership with one or more other persons and is a controlling member of that partnership (“the new partnership”), an authorised officer may give a defeat notice to the new partnership.\n(4) A defeat notice given under sub-paragraph (3) ceases to have effect if P ceases to be a member of the new partnership.\n(5) A notice under sub-paragraph (2) or (3) may not be given after the original notice has ceased to have effect.\n(6) A defeat notice given under sub-paragraph (2) or (3) is given in respect of the relevant defeat or relevant defeats to which the original notice relates.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 36 para. 7A and cross-heading inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(14)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/36/paragraph/7A",
    "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."
}