# Finance (No. 2) Act 2017, Paragraph 10


For the purposes of paragraph 7 a person “marketed” the arrangements to T if, in the course of a business carried on by that person—
(a) that person made available for implementation by T a proposal which has since been implemented, in relation to T, by the arrangements, or
(b) that person—
(i) communicated information to T or another person about a proposal which has since been implemented, in relation to T, by the arrangements, and
(ii) did so with a view to T entering into the arrangements or transactions forming part of the arrangements.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/16/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.