Finance Act 2014

[F1 Cases in which a person is a member of a promotion structure. U.K.

Textual Amendments

F1 Sch. 33A inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 10

1 U.K. A person (“A”) is a member of a promotion structure if A falls within—

(a) the case described in paragraph 2 (multiple entity promoter),

(b) the case described in paragraph 3 (acting for a non-resident promoter),

(c) the case described in paragraph 4 (control of another promoter), or

(d) the case described in paragraph 5 (transfer of promotion business).]