SCHEDULES

F1SCHEDULE 33APromotion structures

Annotations:
Amendments (Textual)
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

Cases in which a person is a member of a promotion structure.

1

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).