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SCHEDULES

[F1SCHEDULE 33AU.K.Promotion structures

Textual Amendments

F1Sch. 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.U.K.

1U.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).]