Paragraph 13
(1)
A person who—
(a)
would (in the absence of this paragraph) be regarded for the purposes of this Schedule as having enabled particular arrangements mentioned in paragraph 1, but
(b)
is a person within sub-paragraph (2),
is not to be regarded as having enabled those arrangements.
(2)
The persons within this sub-paragraph are—
(a)
T;
(b)
where T is a company, any company in the same group as T.