# Finance Act 2014, Section 236: Meaning of “intermediary”


For the purposes of this Part a person (“A”) is an intermediary in relation to a relevant proposal if—
(a) A communicates information about the relevant proposal to another person in the course of a business,
(b) the communication is made with a view to that other person, or any other person, entering into transactions forming part of the proposed arrangements, and
(c) A is not a promoter in relation to the relevant proposal.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/section/236 (the official version)
Page: https://openlegislation.uk/finance-act-2014/section-236
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.