Point in time view as at 16/11/2017.
There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Cross Heading: Marketers of arrangements.
10U.K.For the purposes of paragraph 7 a person “marketed” the arrangements to T if, in the course of a business carried on by that person—
(a)that person made available for implementation by T a proposal which has since been implemented, in relation to T, by the arrangements, or
(b)that person—
(i)communicated information to T or another person about a proposal which has since been implemented, in relation to T, by the arrangements, and
(ii)did so with a view to T entering into the arrangements or transactions forming part of the arrangements.
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