# Finance (No. 2) Act 2017, Paragraph 1


Where—
(a) a person (“T”) has entered into abusive tax arrangements, and
(b) T incurs a defeat in respect of the arrangements,
a penalty is payable by each person who enabled the arrangements.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/16/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.