SCHEDULES
SCHEDULE 16Penalties for enablers of defeated tax avoidance
PART 4Persons who “enabled” the arrangements
Persons who “enabled” the arrangements
7
1
A person is a person who “enabled” the arrangements mentioned in paragraph 1 if that person is—
a
a designer of the arrangements (see paragraph 8),
b
a manager of the arrangements (see paragraph 9),
c
a person who marketed the arrangements to T (see paragraph 10),
d
an enabling participant in the arrangements (see paragraph 11), or
e
a financial enabler in relation to the arrangements (see paragraph 12).
2
This paragraph is subject to paragraph 13 (excluded persons).