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SCHEDULES

SCHEDULE 30U.K.Amendments of Part 5 of FA 2014

PART 2 U.K.Promotion structures

14(1)Section 251 (duty of monitored promoter to notify clients and intermediaries of number) is amended as follows.U.K.

(2)In the heading for “and intermediaries” substitute “ etc ”.

(3)In subsection (2)—

(a)omit the “and” at the end of paragraph (c);

(b)after that paragraph insert—

(ca)any person who falls within the case described in paragraph 3 of Schedule 33A by virtue of acting under the instruction or guidance of the monitored promoter, and.