SCHEDULES
SCHEDULE 16Penalties for enablers of defeated tax avoidance
PART 4Persons who “enabled” the arrangements
Marketers of arrangements
10
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.