# Finance Act 2014, Paragraph 1


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).

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/33A/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-33A/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.