# Finance Act 2021, Paragraph 11


In section 237 (duty to give conduct notice), after subsection (8) insert—
“(8A) Where the authorised officer is required to make a determination under subsection (5), the officer must determine that the meeting of the condition (or if more than one is met, all of them) should be regarded as significant if P falls within the case described in paragraph 2 of Schedule 33A (multiple entity promoter).”

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/30/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-30/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.