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2. For the purposes of Articles 131(2) and 168(2A) and this Schedule a reference to paying includes a reference to—N.I.
(a)paying money,
(b)transferring money’s worth, and
(c)paying for goods or services at a price or rate which reflects the opportunity to participate in an arrangement.
3. It is immaterial for the purposes of Articles 131(2) and 168(2A) and this Schedule—N.I.
(a)to whom a payment is made, and
(b)who receives benefit from a payment.
4. It is also immaterial for the purposes of Articles 131(2) and 168(2A) and this Schedule whether a person knows when making a payment that the person thereby participates in an arrangement.]N.I.