
Print Options
PrintThe Whole
Instrument
PrintThe Whole
Part
PrintThis
Section
only
Status:
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). Dim ond ar ei ffurf wreiddiol y mae’r eitem hon o ddeddfwriaeth ar gael ar hyn o bryd.
Provision of services to members of the same group
This
adran has no associated
Memorandwm Esboniadol
3.—(1) A person (“A”) who carries on a relevant business is not to be treated as a promoter in relation to a notifiable proposal or a notifiable arrangement() where—
(a)A is a company;
(b)A provides services to a company (“B”) in connection with—
(i)the notifiable proposal on the relevant date; or
(ii)the notifiable arrangement; and
(c)B is a member of the same group as A.
(2) In paragraph (1)—
“relevant business” has the same meaning as in paragraph 8(4) of the Schedule;
“the relevant date” has the same meaning as in paragraph 11(3) of the Schedule.
(3) In paragraph (1)(c), whether B is a member of the same group as A is to be determined in accordance with paragraph 8(7) of the Schedule.
Yn ôl i’r brig