# Finance (No. 2) Act 2017, Paragraph 4


T (within the meaning of paragraph 1) incurs a “defeat” in respect of abusive tax arrangements entered into by T (“the arrangements concerned”) if—
(a) Condition A (in paragraph 5) is met, or
(b) Condition B (in paragraph 6) is met.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/16/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.