Paragraph 1 F1
A person (“A”) is a member of a promotion structure if A falls within—
(a)
the case described in paragraph 2 (multiple entity promoter),
(b)
the case described in paragraph 3 (acting for a non-resident promoter),
(c)
the case described in paragraph 4 (control of another promoter), or
(d)
the case described in paragraph 5 (transfer of promotion business).
Annotations
Textual amendments
- F1
Sch. 33A inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 10