There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Paragraph 7.
7(1)A person is a person who “enabled” the arrangements mentioned in paragraph 1 if that person is—U.K.
(a)a designer of the arrangements (see paragraph 8),
(b)a manager of the arrangements (see paragraph 9),
(c)a person who marketed the arrangements to T (see paragraph 10),
(d)an enabling participant in the arrangements (see paragraph 11), or
(e)a financial enabler in relation to the arrangements (see paragraph 12).
(2)This paragraph is subject to paragraph 13 (excluded persons).
Mae’r holl gynnwys ar gael dan Drwydded Llywodraeth Agored v3.0 ac eithrio ble nodir yn wahanol. Yn ychwanegol mae’r safle hwn â chynnwys sy’n deillio o EUR-Lex, a ailddefnyddiwyd dan delerau Penderfyniad y Comisiwn 2011/833/EU ar ailddefnyddio dogfennau o sefydliadau’r UE. Am ragor o wybodaeth gweler ddatganiad cyhoeddus Swyddfa Gyhoeddiadau’r UE ar ailddefnyddio.
