Finance Act 2014

239Section 238: supplementaryU.K.

This section has no associated Explanatory Notes

(1)In section 238 the following expressions are to be interpreted as follows.

(2)Adequate” means adequate having regard to what it might be reasonable for a client or (as the case may be) an intermediary to expect; and “adequacy” is to be interpreted accordingly.

(3)A person (“C”) is a “client” of a promoter, if at any time when a conduct notice has effect, the promoter—

(a)makes a firm approach to C in relation to a relevant proposal with a view to the promoter making the proposal available for implementation by C or another person;

(b)makes a relevant proposal available for implementation by C;

(c)takes part in the organisation or management of relevant arrangements entered into by C.

(4)The recipient of a conduct notice “promotes” a relevant proposal if it—

(a)takes part in designing the proposal,

(b)makes a firm approach to a person in relation to the proposal with a view to making the proposal available for implementation by that person or another person, or

(c)makes the proposal available for implementation by persons (other than the recipient).

(5)The recipient of a conduct notice “promotes” relevant arrangements if it takes part in designing, organising or managing the arrangements.