# Finance Act 2014, Paragraph 3


(1) A falls within this case if A acts under the instruction or guidance of a person (“O”) who carries on a business as a promoter and who is resident outside the United Kingdom, and—
(a) A does any of the things mentioned in sub-paragraph (2) under that instruction or guidance, or
(b) A receives remuneration (of any kind) from O in connection with the business carried on by O.
(2) The things referred to in sub-paragraph (1)(a) are—
(a) being a promoter;
(b) facilitating any activity by virtue of which a person would be a promoter (for example, by facilitating the organisation of relevant arrangements or by facilitating the making of a relevant proposal available for implementation).
(3) For the purposes of sub-paragraph (1)(b), reference to A receiving remuneration from O includes—
(a) A receiving any payment or benefit as a consequence of instructions given by O (whether or not O is the source of that payment or benefit);
(b) A receiving any payment or benefit as a consequence of any arrangements that O made or participated in the making of, or that are referable to the business carried on by O (which may include relevant arrangements, or arrangements implementing a relevant proposal, promoted by O or which are otherwise referable to that business).
(4) For the purposes of this paragraph a person is a promoter if the person meets the description of a promoter in section 235(2) or (3) (whether or not the person carries on a business).

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/33A/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-33A/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.