{
  "url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-designations-order-2004/schedule-2/paragraph-3",
  "json_url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-designations-order-2004/schedule-2/paragraph-3.json",
  "legislation": "uksi/2004/1933",
  "legislation_title": "The Value Added Tax (Disclosure of Avoidance Schemes) (Designations) Order 2004",
  "legislation_url": "https://openlegislation.uk/value-added-tax-disclosure-of-avoidance-schemes-designations-order-2004",
  "path": "schedule/2/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) An agreement that payment to a promoter of the scheme be contingent in whole or in part on the tax advantage accruing from the operation of the scheme.\n(2) A person is a promoter of a scheme if, in the course of a trade, profession or business which involves the provision to other persons of services relating to taxation—\n(a) he is to any extent responsible for the design of the proposed arrangements; or\n(b) he invites persons to enter into contracts for the implementation of the proposed arrangements.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "added",
      "affecting": "uksi/2005/1724",
      "affecting_title": "The Value Added Tax (Disclosure of Avoidance Schemes) (Designations) (Amendment) Order 2005"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1933/schedule/2/paragraph/3",
    "retrieved_at": "2026-10-29T05:21:39.473174+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."
}