Paragraph 7
(1)
A person is a person who “enabled” the arrangements mentioned in paragraph 1 if that person is—
(a)
a designer of the arrangements (see paragraph 8),
(b)
a manager of the arrangements (see paragraph 9),
(c)
a person who marketed the arrangements to T (see paragraph 10),
(d)
an enabling participant in the arrangements (see paragraph 11), or
(e)
a financial enabler in relation to the arrangements (see paragraph 12).
(2)
This paragraph is subject to paragraph 13 (excluded persons).