Paragraph 23 F1
United Kingdom
In this Part of this Schedule—
F2“control” and “significant influence” have the same meanings as in Part 4 of Schedule 34 (see paragraph 13A(5) to (11));
references to a person being a promoter are to the person carrying on business as a promoter;
“relevant body” has the same meaning as in Part 3 of this Schedule;
“section 237A(2) relevant time” means the time referred to in section 237A(2);
“section 237A condition” means any of the conditions in section 237A(11), (12) and (13).
For the purposes of paragraphs F320 to 22, the condition in section 237A(11) (occurrence of 3 relevant defeats in the 3 years ending with the relevant time) is taken to have been met by a person at any time if at least 3 relevant defeats have occurred in relation to the person in the period of 3 years ending with that time.
Annotations
Textual amendments
- F1
Sch. 34A inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(5)
- F2
Words in Sch. 34A para. 23(1) substituted (with effect in accordance with s. 24(6) of the amending Act) by Finance Act 2017 (c. 10), s. 24(4)(a)
- F3
Words in Sch. 34A para. 23(2) substituted (with effect in accordance with s. 24(6) of the amending Act) by Finance Act 2017 (c. 10), s. 24(4)(b)