SCHEDULES

SCHEDULE 30Amendments of Part 5 of FA 2014

PART 2Promotion structures

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In section 258 (duty of person dealing with non-resident monitored promoter), in subsection (3)—

(a)

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

(b)

after that paragraph insert—

“(aa)

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”.