Finance Act 2014

236Meaning of “intermediary”U.K.

This section has no associated Explanatory Notes

For the purposes of this Part a person (“A”) is an intermediary in relation to a relevant proposal if—

(a)A communicates information about the relevant proposal to another person in the course of a business,

(b)the communication is made with a view to that other person, or any other person, entering into transactions forming part of the proposed arrangements, and

(c)A is not a promoter in relation to the relevant proposal.