{
  "url": "https://openlegislation.uk/finance-act-2014/section-239",
  "json_url": "https://openlegislation.uk/finance-act-2014/section-239.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "section/239",
  "kind": "section",
  "number": "239",
  "heading": "Section 238: supplementary",
  "text": "(1) In section 238 the following expressions are to be interpreted as follows.\n(2) “Adequate” means adequate having regard to what it might be reasonable for a client or (as the case may be) an intermediary to expect; and “adequacy” is to be interpreted accordingly.\n(3) A person (“C”) is a “client” of a promoter, if at any time when a conduct notice has effect, the promoter—\n(a) makes a firm approach to C in relation to a relevant proposal with a view to the promoter making the proposal available for implementation by C or another person;\n(b) makes a relevant proposal available for implementation by C;\n(c) takes part in the organisation or management of relevant arrangements entered into by C.\n(4) The recipient of a conduct notice “promotes” a relevant proposal if it—\n(a) takes part in designing the proposal,\n(b) makes a firm approach to a person in relation to the proposal with a view to making the proposal available for implementation by that person or another person, or\n(c) makes the proposal available for implementation by persons (other than the recipient).\n(5) The recipient of a conduct notice “promotes” relevant arrangements if it takes part in designing, organising or managing the arrangements.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/section/239",
    "retrieved_at": "2026-10-29T09:07:29.129035+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}