# Finance (No. 2) Act 2017, 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.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/16/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.