# The Tax Avoidance Schemes (Promoters and Prescribed Circumstances) Regulations 2004, Regulation 5: Persons not to be treated as promoters under section 307(1)(b)(ii)


A person is not to be treated as a promoter under section 307(1)(b)(ii) where he is not connected with another person who is a promoter under section 307(1)(a) or (b)(i) in relation to—
(a) the arrangements; or
(b) arrangements which are substantially the same as those arrangements.

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Source: https://www.legislation.gov.uk/uksi/2004/1865/regulation/5 (the official version)
Page: https://openlegislation.uk/tax-avoidance-schemes-promoters-and-prescribed-circumstances-regulations-2004/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.