13(1)A person who—U.K.
(a)would (in the absence of this paragraph) be regarded for the purposes of this Schedule as having enabled particular arrangements mentioned in paragraph 1, but
(b)is a person within sub-paragraph (2),
is not to be regarded as having enabled those arrangements.
(2)The persons within this sub-paragraph are—
(a)T;
(b)where T is a company, any company in the same group as T.