SCHEDULES
F1SCHEDULE 33APromotion structures
Annotations:
Amendments (Textual)
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).
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