# Finance Act 2021, Paragraph 9


In section 235 (carrying on a business “as a promoter”), after subsection (1) insert—
“(1A) For the purposes of this Part, a person is treated as carrying on a business as a promoter if the person is a member of a promotion structure (whether or not the person carries on a business).
Schedule 33A describes the cases in which a person is a member of a promotion structure.”

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/30/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-30/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.