{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-7.json",
  "legislation": "ukpga/2017/32",
  "legislation_title": "Finance (No. 2) Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2017",
  "path": "schedule/16/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "(1) A person is a person who “enabled” the arrangements mentioned in paragraph 1 if that person is—\n(a) a designer of the arrangements (see paragraph 8),\n(b) a manager of the arrangements (see paragraph 9),\n(c) a person who marketed the arrangements to T (see paragraph 10),\n(d) an enabling participant in the arrangements (see paragraph 11), or\n(e) a financial enabler in relation to the arrangements (see paragraph 12).\n(2) This paragraph is subject to paragraph 13 (excluded persons).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/32/schedule/16/paragraph/7",
    "retrieved_at": "2026-10-29T09:05:16.335265+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}