9For the purposes of this Schedule arrangements are “disclosable VAT arrangements” at any time if at that time—
(a)a person has complied with paragraph 6 of Schedule 11A to VATA 1994 in relation to the arrangements (duty to notify Commissioners),
(b)a person under a duty to comply with that paragraph in relation to the arrangements has failed to do so, or
(c)a reference number has been allocated to the scheme under paragraph 9 of that Schedule (voluntary notification of avoidance scheme which is not a designated scheme).