Persons not to be treated as promoters under section 307(1)(b)(ii)
This section has no associated Explanatory Memorandum
5. A person is not to be treated as a promoter under section 307(1)(b)(ii) where he is not connected with another person who is a promoter under section 307(1)(a) or (b)(i) in relation to—
(a)the arrangements; or
(b)arrangements which are substantially the same as those arrangements.