There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Cross Heading: Excluded persons.
13(1)A person who—U.K.
(a)would (in the absence of this paragraph) be regarded for the purposes of this Schedule as having enabled particular arrangements mentioned in paragraph 1, but
(b)is a person within sub-paragraph (2),
is not to be regarded as having enabled those arrangements.
(2)The persons within this sub-paragraph are—
(a)T;
(b)where T is a company, any company in the same group as T.
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