Persons who “enabled” the arrangementsU.K.
7(1)A person is a person who “enabled” the arrangements mentioned in paragraph 1 if that person is—U.K.
(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).