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

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/16/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-16/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.